Ivannikov, Igor; Dollery, Brian; Bayerlein, Leopold - In: Journal of Public Budgeting, Accounting & Financial … 34 (2022) 3, pp. 430-445
Purpose The paper addresses the question of whether Crown land managed by local authorities in the New South Wales (NSW … official requirements of the NSW government on the recognition of Crown land. Findings The NSW government holds that Crown land … through the analytical prism of financial accounting, it is argued that councils do not possess control over Crown land and …