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Reforming Australian public sector accounting : an episode of institutional thinking

Potter, Brad. 2003, Reforming Australian public sector accounting : an episode of institutional thinking, Ph.D. thesis, School of Accounting, Economics and Finance, Deakin University.

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Title Reforming Australian public sector accounting : an episode of institutional thinking
Author Potter, Brad.
Institution Deakin University
School School of Accounting, Economics and Finance
Faculty Faculty of Business and Law
Degree name Ph.D.
Date submitted 2003
Keyword(s) Finance, Public - Accounting - Australia
Finance, Public - Accounting - Standards - Australia
Summary Examines the role of the conceptual framework in the recent reforms to Australian public sector accounting. A key finding is that the reforms were largely guided and constrained by institutional thinking. Thus, the study assists as understanding of the role of conceptual frameworks in specific instances of accounting reform.
Language eng
Description of original x, 391 leaves ; 30 cm.
Dewey Decimal Classification 657.8350994
Persistent URL http://hdl.handle.net/10536/DRO/DU:30023153

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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.