PSASB : constructing regulatory space for accounting change

Kent, Jenny (Jennifer Margaret) 2000, PSASB : constructing regulatory space for accounting change, M.Comm. thesis, School of Accounting and Finance, Deakin University.

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Title PSASB : constructing regulatory space for accounting change
Author Kent, Jenny (Jennifer Margaret)
Institution Deakin University
School School of Accounting and Finance
Faculty Faculty of Business and Law
Degree name M.Comm.
Date submitted 2000
Keyword(s) Accrual basis accounting - Australia
Accounting - Standards - Australia
Municipal finance - Accounting
Summary This study applies the "regulatory space" construct, in concert with the notion of a "logic of appropriateness", to examine the role of the organised accounting profession in expanding and enhancing the domain of accrual accounting to Australian public sector financial reporting, through the advent, operations and output of the PSASB as its participant in regulatory space.
Language eng
Description of original iv, 171 leaves ; 30 cm.
Dewey Decimal Classification 657.3
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