The introduction of accrual reporting policy in the Australian public sector: an agenda setting explanation

Article Abstract:

There has been relatively little research into how accrual reporting has been highlighted as a key accounting technology for use in the Australian public sector. New research in this area has focused on an assessment of the specific events, the sets of conditions and the approaches used by supporters of accrual reporting to promote this technology. It is clear that accrual reporting for the public sector became an issue as a result of the political and economic climate that emerged in Australia in the late 1970s. This climate encouraged techniques that favoured reporting of the financial performance of governments and their agencies.

Accrual Accounting, Australia, Accounting and auditing, Public sector, Accrual basis accounting

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The effect of financial constraints and political pressure on the management of public pension plans

Article Abstract:

Two hypotheses are tested that public pension plan sponsors manipulate actuarial assumptions and make lower contributions to the plan when faced with financial constraints, leading to underfunding. Pension plans operating under political pressure have higher expected rate of return (ERR) and lower salary growth rate projections to enable state and local governments in order to lower their cash contributions.

Management dynamics, Pension, health, and welfare funds, Pension Funds, Public Empl Pension Funds, Methods, Management, Political aspects, Company business management, Public employee pension funds, Financial research

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