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.
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.
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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.