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Articles (2002), Accounting History, 7 (2), pp. 93-124

Accrual accounting in the public sector: the case of the New South Wales government

Accounting technologies have dominated public sector management reforms and accrual based financial reporting has been significant amongst these technologies. This paper examines the process of change in the New South Wales Government’s early adoption of accrual based financial reporting. The study’s main objective is to present a history that identifies the agents of change promoting and facilitating an early adoption of public sector accrual accounting. The main primary data source for this research was interviews with three categories of participants who had some involvement in the decision that dates back to the late 1980s. Historical research methods were used within an analytical framework provided by a proposed variant of Luder’s (1994) Contingency Model. The paper finds that a revised Contingency Model is useful as a framework and that the major role played by management consultants was a significant aspect of the case study. Lien vers l'article

CHRISTENSEN, M. (2002). Accrual accounting in the public sector: the case of the New South Wales government. Accounting History, 7(2), pp. 93-124.

Mots clés : #public-sector,-accrual-accounting,-accounting-history,-New-South-Wales