Please use this identifier to cite or link to this item: https://hdl.handle.net/1959.11/18255
Title: Political Visibility and the Early Adoption of Accrual Reporting by Commonwealth Government Departments
Contributor(s): Prothero, Marilyn Claire (author); Staunton, John (supervisor)
Conferred Date: 1996
Copyright Date: 1995
Open Access: Yes
Handle Link: https://hdl.handle.net/1959.11/18255
Abstract: This dissertation applies a utility maximisation approach to the adoption of accrual reporting in the financial statements of Commonwealth government departments. Theory developed to explain and predict accounting policy choices in the private sector was compared and contrasted with that developed to explain and predict accounting policy choices in the public sector. The structure underlying the provision of goods and services in the Commonwealth public sector was analysed to identify analogies between this structure and that underlying the assumptions in the above two branches of economic rationalist theory. This analysis identified strong similarities between the manager of a private sector firm and a departmental Secretary. Therefore this paper applied the framework developed to explain and predict the accounting policy choices made by private sector firm managers to the incentives of departmental Secretaries to adopt accrual reporting.
Publication Type: Thesis Masters Research
Rights Statement: Copyright 1995 - Marilyn Claire Prothero
HERDC Category Description: T1 Thesis - Masters Degree by Research
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