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Theory and accountability : the case of government consolidated financial reporting

Wise, Victoria 2010, Theory and accountability : the case of government consolidated financial reporting, International review of business research papers, vol. 6, no. 5, Special Issue, pp. 82-97.

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Title Theory and accountability : the case of government consolidated financial reporting
Author(s) Wise, Victoria
Journal name International review of business research papers
Volume number 6
Issue number 5
Season Special Issue
Start page 82
End page 97
Total pages 16
Publisher World Business Institute
Place of publication Melbourne, Vic.
Publication date 2010-10
ISSN 1837-5685
1832-9543
Summary The objective in this study is to examine the existing literature regarding the antecedents to public sector accountability performance by including a new variable: preparer-commanders’ beliefs about the usefulness of whole-of-government consolidated financial reporting. Goldberg’s (1965) Commander Theory was used as a relevant theoretical framework. Survey results provided insights into the beliefs of preparer-commanders as to the usefulness of whole-of-government consolidated financial reports for the discharge of accountability. While there appears to be a view that such reports may be useful for decision-making purposes, there is relatively less evidence to suggest that this type of information is suitable for the purposes of government resource allocation decisions.
Notes Reproduced with the kind permission of the copyright owner
Language eng
Field of Research 150310 Organisation and Management Theory
Socio Economic Objective 910402 Management
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type X Not reportable
Copyright notice ©2010, World Business Institute
Persistent URL http://hdl.handle.net/10536/DRO/DU:30031344

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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.