This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current … trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move … and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different …

accountability systems. The debate about the relevance of accounting-based reform in the caring professions is not new, but little …, equated to accountability and control. In social services the use of accounting measure may over-simplify their inner … responsibility in shaping the way accountability manifested and the role of accounting are analysed …

implement accrual accounting and financial reporting as the basis for their reformed financial management architectures. This … where accrual accounting and financial reporting has already been implemented within the public sector is providing a new … avenue for research in this area. This paper reviews both the previous debates surrounding the adoption of accrual accounting …

Accrual accounting has been central to financial management reforms designed to promote greater efficiency …, effectiveness and accountability in the Australian public sector. This is the setting for the article; however, the issues covered …. While accrual accounting has had some beneficial results for the above purposes, the benefits have been offset by aspects of …