Purpose – The aim of this paper is determine the impact financial reporting obligations and, in particular, the International Financial Reporting Standards (IFRS) have on local government management decision making. In turn, this will lead to observations and conclusions regarding the research...

Introduction of greater private sector-inspired practices during the past several decades has had Australian local government struggling to produce satisfactory figures for myriad stakeholders. Now, more than ever, motivation exists for local government to manipulate accounting numbers. A prime...

In June 2011, Professor David Gilchrist and Associate Professor Robyn Pilcher (Gilchrist & Pilcher) presented a report to the Western Australian Treasury reviewing the Australian Accounting Standards Board’s (AASB) then newly promulgated (for introduction in 2013) Reduced Disclosure Regime...

Purpose – This paper revisits the debate regarding myriad measurement bases and begins a new discussion within a public sector environment. It does this by considering the under-researched technical aspect of measurement within Neely et al.'s measures design template framework....

Cover; Title; Copyright; Dedication; Contents; List of tables; List of figure; Contributors; Acknowledgements; 1 Introduction; 2 Differential reporting: what does it really mean for the public sector?; 3 Depreciation in local government-still the problems continue; 4 The consequences of the current...

Purpose – This paper revisits the debate regarding myriad measurement bases and begins a new discussion within a public sector environment. It does this by considering the under‐researched technical aspect of measurement within Neely et al. 's measures design template framework....