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. Attached Files Name Description MIMEType Size Downloads wise-theoryand-2010.pdf Published version application/pdf 297.21KB 757 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 Copyright notice ©2010, World Business Institute Free to Read? Yes Persistent URL http://hdl.handle.net/10536/DRO/DU:30031344 Document type: Journal Article Collections: Faculty of Business and Law Deakin Business School Open Access Collection Related Links Link Description Connect to published version Go to link with your DU access privileges     Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved. 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. Versions Version Filter Type Thu, 25 Nov 2010, 15:20:59 EST Tue, 30 Nov 2010, 09:22:52 EST Tue, 30 Nov 2010, 09:24:40 EST Tue, 30 Nov 2010, 09:25:28 EST Tue, 30 Nov 2010, 09:27:04 EST Tue, 30 Nov 2010, 09:29:09 EST Tue, 30 Nov 2010, 09:33:41 EST Tue, 01 Feb 2011, 10:30:28 EST Tue, 01 Feb 2011, 10:31:38 EST Mon, 16 Jun 2014, 16:53:28 EST Wed, 17 Sep 2014, 19:27:34 EST Tue, 05 Dec 2017, 10:44:48 EST Fri, 07 Sep 2018, 15:09:31 EST Filtered Full Citation counts:   Cited 0 times in TR Web of Science Cited 0 times in Scopus Search Google Scholar Access Statistics: 899 Abstract Views, 771 File Downloads  -  Detailed Statistics Created: Thu, 25 Nov 2010, 15:20:54 EST by Katrina Fleming