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Date:02/05/24

Publication type: Book

Title:

Accounting for governmental and nonprofit entities

Author(s):

Hay,Leon E.

Publication Data:

Homewood : Richard D.Irwin, 1980

Edition:

6th.ed

Physical Description:

XV, 762p

Subject Area:

Accounting

Subject Terms:

Finance, Public -- Accounting Nonprofit organizations -- Accounting

Call Number:

657.835 HAY

Accession Number

33227

Copie(s)\ Voluem(s) Information
Copy	Barcode	Reg. #	Item status	Location
1	E001631		Available	Foreign collections hall - 1st floor
2	E001632		Available	Foreign collections hall - 1st floor

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Date:02/05/24

Publication type: Academic journal

Title:

Financial Accountability and Management

Publication Data:

Oxford , UK : Blackwell Publishers Ltd., 1989 -

Volumes/Issues Held:

1989 v.5- 1992 v.8, 1994 v.10- n.1-

Frequency:

Notes:

Former Frequency: Semiannual.

ISSN:

0267-4424

Subject Area:

Economics

Subject Terms:

Finance, Public -- Periodicals Finance, Public -- Accounting -- Periodicals Accounting -- Periodicals Managerial accounting -- Periodicals

Call Number:

336.005 FAM

Accession Number

39607

Issue(s) Information:

Received:88 \ Article(s) indexed:21

Copie(s)\ Voluem(s) Information
Copy	Barcode	Reg. #	Item status	Location
1989 v.5 n.1-4	E013040		Available	References & Periodical Hall - 2nd floor
1990 v.6 n.1-4	E013041		Available	References & Periodical Hall - 2nd floor
1991 v.7 n.1-4	E013042		Available	References & Periodical Hall - 2nd floor
1992 v.8 n.1	E013043		Available	References & Periodical Hall - 2nd floor
1992 v.8 n.2	E013044		Available	References & Periodical Hall - 2nd floor
1992 v.8 n.3	E013045		Available	References & Periodical Hall - 2nd floor
1992 v.8 n.4	E013046		Available	References & Periodical Hall - 2nd floor
1994 v.10 n.1-4	E013047		Available	References & Periodical Hall - 2nd floor
1995 v.11 n.1-4	E013048		Available	References & Periodical Hall - 2nd floor
1996 v.12 n.1-4	E013049		Available	References & Periodical Hall - 2nd floor
1997 v.13 n.1-4	E013050		Available	References & Periodical Hall - 2nd floor
1998 v.14 n.1-4	E013051		Available	References & Periodical Hall - 2nd floor
1999 v.15 n.1-4	E014205		Available	References & Periodical Hall - 2nd floor
2000 v.16 n.1-4	E018006		Available	References & Periodical Hall - 2nd floor
2001 v.17 n.1-4	070517	69788	Available	References & Periodical Hall - 2nd floor
2002 v.18 n.1-4	077575	78295	Available	References & Periodical Hall - 2nd floor
2003 v.19 n.1-4	082147	81945	Available	References & Periodical Hall - 2nd floor
2004 v.20 n.1-4	084499	85454	Available	References & Periodical Hall - 2nd floor
2005 v.21 n.1-2	090528	91279	Available	References & Periodical Hall - 2nd floor
2005 v.21 n.3-4	090529	91280	Available	References & Periodical Hall - 2nd floor
2006 v.22 n.1-4	099881		Available	References & Periodical Hall - 2nd floor
2008 v. 24 , n. 1-4	122390	122390	Available	References & Periodical Hall - 2nd floor
2009 v. 25 , n. 1-4	122391	122391	Available	References & Periodical Hall - 2nd floor
2010 v. 26 , n. 1-4	122392	122392	Available	References & Periodical Hall - 2nd floor
2011 v. 27 , n. 1-4	122393	122393	Available	References & Periodical Hall - 2nd floor
2007 n.1-3 , v.23	130416	130416	Available	References & Periodical Hall - 2nd floor

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Date:02/05/24

Publication type: Academic journal

Title:

Today's CPA

Corporate Author:

Texas Society of Certified Public Accountants (Texas)

Publication Data:

Dallas, TX , US : Texas Society of Certified Public Accountants, [197-]

Physical Description:

Vol.21 to present

Volumes/Issues Held:

1995/96 v.21 n.1-5, 1997/98 v.24 n.1-5, 1998/99 v.25 n.1-5, 2000 v.26 n.4-6, v.27 n.1-3, 2001 v.27 n.4,6-8, 2002 v.28 n.1, v.29 n.1,3, v.30 n.1-3-

Frequency:

Notes:

Formerly: C P A.

ISSN:

0889-4337

Subject Area:

Accounting

Subject Terms:

Accounting -- Periodicals Finance, Public -- Accounting -- Periodicals

Call Number:

657.05 TCP

Accession Number

39805

Issue(s) Information:

Received:20 \ Article(s) indexed:0

Copie(s)\ Voluem(s) Information
Copy	Barcode	Reg. #	Item status	Location
1995/96 v.21 n.1-5	E014115		Available	References & Periodical Hall - 2nd floor
1997/98 v.24 n.1-5	E014116		Available	References & Periodical Hall - 2nd floor
1998/99 v.25 n.1-5	E014117		Available	References & Periodical Hall - 2nd floor
2000 v.27 n.1-3	E018047		Available	References & Periodical Hall - 2nd floor
2000 v.26 n.4-6	E018048		Available	References & Periodical Hall - 2nd floor
2001 v.27 n.4,6-8	077494	78309	Available	References & Periodical Hall - 2nd floor
2002 v.28 n.1, v.29 n.1,3, v.30 n.1-3(Jan.-Dec.)	077495	78310	Available	References & Periodical Hall - 2nd floor
2003 v.30 n.4-6	082498	83338	Available	References & Periodical Hall - 2nd floor
2003-2004 v.31 n.1-7	082513	83560	Available	References & Periodical Hall - 2nd floor
2004 v.32 n.1-2	106063	106063	Available	References & Periodical Hall - 2nd floor
2005 v.32 n.3-5	106064	106064	Available	References & Periodical Hall - 2nd floor
1999 v.26 , n.1-3	140257	140257	Available	References & Periodical Hall - 2nd floor
1995, 1996, 1997 v.20, 22, 23 , n..6, 2, 4-5	140258	140258	Available	References & Periodical Hall - 2nd floor

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Date:02/05/24

Publication type: Book

Title:

Governmental and nonprofit accounting

Author(s):

Freeman,Robert J. Shoulders,Craig D.

Publication Data:

Upper Saddle River, New Jersey : Prentice - Hall, 1999

Edition:

6th ed.

Physical Description:

XXVI, 858p

Subject Area:

Accounting

Subject Terms:

Municipal finance -- United States -- Accounting Local finance -- United States -- Accounting Finance, Public -- United States -- Accounting Fund accounting -- United States Nonprofit organizations -- United States

Call Number:

657.83500973 FRE

Accession Number

40863

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Copy	Barcode	Reg. #	Item status	Location
1	E016392		Available	Foreign collections hall - 1st floor

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Date:02/05/24

Publication type: Book

Title:

Wiley CPA examination review: accounting and reporting, taxation, managerial, governmental and not-for-profit organizations

Author(s):

Delaney,Patrick R. Hopkins,Debra R.

Publication Data:

New York , EG : John Wiley and Sons, Inc., 2001

Physical Description:

576p

Subject Area:

Accounting

Subject Terms:

Accounting -- Examinations, questions, etc. Finance, Public -- Accounting -- Examinations, questions, etc. Nonprofit organizations -- Accounting -- Examinations, questions, etc.

Call Number:

657.076 DEL

Accession Number

40956

Copie(s)\ Voluem(s) Information
Copy	Barcode	Reg. #	Item status	Location
1	E016453		Available	References & Periodical Hall - 2nd floor
2	071863	72259	Available	References & Periodical Hall - 2nd floor

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Date:02/05/24

Publication type: Book

Title:

Introduction to governmental and not-for-profit accounting

Author(s):

Razek,Joseph R. Hosch,Gordon Ives,Martin

Publication Data:

Upper Saddle River, New Jersey : Prentice Hall, 2000

Edition:

4th ed.

Physical Description:

XI, 644p

Subject Area:

Accounting

Subject Terms:

Fund accounting Finance, Public -- Accounting Nonprofit organizations -- Accounting

Call Number:

657.835 RAZ

Accession Number

42943

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Copy	Barcode	Reg. #	Item status	Location
1	E020235		Available	Foreign collections hall - 1st floor

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Date:02/05/24

Publication type: Book

Title:

Public sector accounting

Author(s):

Jones,Rowan Pendlebury,Maurice

Publication Data:

Harlow, England : Prentice Hall, 2000

Edition:

5th ed.

Physical Description:

IX, 278p

Subject Area:

Accounting

Subject Terms:

Finance, Public -- Great Britain -- Accounting

Call Number:

657.83500941 JON

Accession Number

42968

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Copy	Barcode	Reg. #	Item status	Location
1	E020229		Available	Foreign collections hall - 1st floor

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Date:02/05/24

Publication type: Book

Title:

Governmental and Nonprofit Accounting: Theory and Practice

Author(s):

Freeman,Robert J. (Author) Shoulders,Craig D. (Author)

Publication Data:

Upper Saddle River, New Jersey : Prentice Hall, 2003

Edition:

7th ed.

Physical Description:

XXIX, 785p

Series Data:

Charles T. Horngren series in accounting;

Subject Area:

Accounting

Subject Terms:

MUNICIPAL FINANCE -- UNITED STATES -- ACCOUNTING LOCAL FINANCE -- UNITED STATES -- ACCOUNTING FINANCE, PUBLIC -- UNITED STATES -- ACCOUNTING FUND ACCOUNTING -- UNITED STATES NONPROFIT ORGANIZATIONS -- UNITED STATES -- ACCOUNTING

Call Number:

657.83500973 FRE

Accession Number

70188

Copie(s)\ Voluem(s) Information
Copy	Barcode	Reg. #	Item status	Location
1	069575	70805	Available	Foreign collections hall - 1st floor
2	069576	70806	Available	Foreign collections hall - 1st floor
3	069577	70807	Available	Foreign collections hall - 1st floor
4	069578	70808	Available	Foreign collections hall - 1st floor
5	069579	70809	Available	Foreign collections hall - 1st floor

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Date:02/05/24

Publication type: Book

Title:

GASB statement 34 update [to accompany] advanced accounting/ Floyd A. Beams, John A. Brozovsky, Craig D. Shoulders

Author(s):

Shoulders,Graig D. (Author)

Responsibility Data:

Craig D. Shoulders

Publication Data:

Upper Saddle River, New Jersey : Prentice Hall, 2000

Physical Description:

21 p.

ISBN:

0-13-088845-1

Subject Area:

Accounting

Subject Terms:

Accounting Finance, Public -- United States -- Accounting

Call Number:

657.046 SHO

Accession Number

70506

Copie(s)\ Voluem(s) Information
Copy	Barcode	Reg. #	Item status	Location
1	087668	71322	Discarded	Not Available

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Date:02/05/24

Publication type: Book

Title:

Government and not-for-profit accounting : concepts and practices

Author(s):

Granof,Michael H. (Author)

Responsibility Data:

Michael H. Granof

Publication Data:

Hoboken, NJ : John Wiley & Sons, Inc., 2007

Edition:

4th ed.

Physical Description:

xviii, 749 p. : ill. ; 27 cm. + CD-ROM

ISBN:

978-0-470-08734-3

Subject Area:

Accounting

Subject Terms:

Finance, Public -- United States -- Accounting Finance, Public -- Accounting -- Standards -- United States Nonprofit organizations -- United States -- Accounting Nonprofit organizations -- Accounting -- Standards -- United States

Call Number:

657.83500973 GRA

Accession Number

89918

Copie(s)\ Voluem(s) Information
Copy	Barcode	Reg. #	Item status	Location
1	103602	103602	Available	Foreign collections hall - 1st floor
2	103603	103603	Available	Foreign collections hall - 1st floor

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Date:02/05/24

Publication type: Book

Title:

Accounting for governmental and nonprofit entities

Author(s):

Hay,Leon E. (Author)

Responsibility Data:

Leon E. Hay

Publication Data:

Homewood, Illinois : Richard D. Irwin, 1989

Edition:

8th ed.

Physical Description:

xvi , 778 p. : ill. ; 24 cm.

Notes:

Includes index.

ISBN:

0-256-06581-0

Subject Area:

Accounting

Subject Terms:

Finance, Public -- Accounting Nonprofit organizations -- Accounting

Call Number:

657.835 HAY

Accession Number

99626

Copie(s)\ Voluem(s) Information
Copy	Barcode	Reg. #	Item status	Location
1	121473	121473	Available	Foreign collections hall - 1st floor

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Date:02/05/24

Publication type: Book

Title:

The function of accounting in economic development: Turkey as a case study

Author(s):

Seidler,Lee J. (Author)

Responsibility Data:

Lee J. Seidler

Publication Data:

New York : Frederick A. Praeger, 1967

Physical Description:

xx , 346 p. ; 24 cm.

Series Data:

Praeger special studies in international economics and development;

Notes:

Includes bibliographical references.

Subject Area:

Management

Subject Terms:

Fiscal policy -- Turkey Finance, Public -- Turkey -- Accounting

Call Number:

658.15 SEI

Accession Number

104783

Copie(s)\ Voluem(s) Information
Copy	Barcode	Reg. #	Item status	Location
1	123186	123186	Available	Foreign collections hall - 1st floor

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Date:02/05/24

Publication type: Article

Title:

NHS CAPITAL INVESTMENT AND PFI: FROM CENTRAL RESPONSIBILITY TO LOCAL AFFORDABILITY

Author(s):

Shaoul,Jean (Author) Stafford,Anne (Author) Stapleton,Pamela (Author)

Source Journal Info.

Title:Financial Accountability and Management

Issue Number:2011/FEB V.27 N.1
Call No.:336.005 FAM
Location: References & Periodical Hall - 2nd floor

Physical Description:

p 1-17

Subject Area:

Economics

Subject Terms:

Finance, Public Accounting Managerial accounting

Accession Number

132968

Abstract
At its inception, the NHS was structured as a public corporation, which owned its hospitals. Sixty years on, hospitals are business units or Trusts, which are responsible for capital investment in a local region. The Private Finance Initiative (PFI) has become the predominant mode of financing new hospitals. This paper's purpose is to review the impact of PFI. A literature review traces the various stages of the NHS' hospital investment programme and the research method is a case study. The findings show that PFI is leading to additional costs and complexity that make the achievement of the NHS's objectives difficult. ... Abstract URL:http://onlinelibrary.wiley.com/doi/10.1111/j.1468-0408.2010.00508.x/abstract

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Date:02/05/24

Publication type: Article

Title:

ON THE CAPITAL STRUCTURE OF NON-PROFIT ORGANISATIONS: A REPLICATION AND EXTENSION WITH BELGIAN DATA

Author(s):

Jegers,Marc (Author)

Source Journal Info.

Title:Financial Accountability and Management

Issue Number:2011/FEB V.27 N.1
Call No.:336.005 FAM
Location: References & Periodical Hall - 2nd floor

Physical Description:

p 18-31

Subject Area:

Economics

Subject Terms:

Managerial accounting Accounting Finance, Public

Accession Number

132969

Abstract
The empirical tests of non-profit organisations' capital structure theories by Jegers and Verschueren (2006) on a sample of Californian non-profit organisations (data on 1999) are replicated and extended for a more recent Belgian sample (844 observations pertaining to 2007). Three complementary theories to explain the presence and levels of overall debt and financial debt are examined: equity constraints, agency, and borrowing constraints. The decision to borrow and the amount to be borrowed are analysed separately. The estimations obtained reveal that both are driven by different mechanisms. ... Abstract URL:http://onlinelibrary.wiley.com/doi/10.1111/j.1468-0408.2010.00513.x/abstract

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Date:02/05/24

Publication type: Article

Title:

ACCOUNTABILITY AND THE PUBLIC INTEREST IN THE NONPROFIT SECTOR: A CONCEPTUAL FRAMEWORK

Author(s):

Valentinov,Vladislav (Author)

Source Journal Info.

Title:Financial Accountability and Management

Issue Number:2011/FEB V.27 N.1
Call No.:336.005 FAM
Location: References & Periodical Hall - 2nd floor

Physical Description:

p 32-42

Subject Area:

Economics

Subject Terms:

Finance, Public Accounting Managerial accounting

Accession Number

132970

Abstract
This paper clarifies the nature of nonprofit accountability by distinguishing between the substantive and processual understandings of the public interest. The major theories of the nonprofit sector are shown to imply that this sector's activities correspond to the public interest only in its processual understanding, but not in the substantive one. Policy and management implications of this argument are discussed. ... Abstract URL:http://onlinelibrary.wiley.com/doi/10.1111/j.1468-0408.2010.00514.x/abstract

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Date:02/05/24

Publication type: Article

Title:

THE MODERNISATION AND FRAGMENTATION OF THE UK'S TRANSPORT INFRASTRUCTURE

Author(s):

Jupe,Robert (Author)

Source Journal Info.

Title:Financial Accountability and Management

Issue Number:2011/FEB V.27 N.1
Call No.:336.005 FAM
Location: References & Periodical Hall - 2nd floor

Physical Description:

p 43-62

Subject Area:

Economics

Subject Terms:

Managerial accounting Accounting Finance, Public

Accession Number

132971

Abstract
This paper focuses on the creation of new organisational structures under New Labour's modernisation approach in three related areas: the creation of Network Rail as a replacement for the failed company, Railtrack, in the privatised rail industry; the part privatisation of National Air Traffic Services; and the part privatisation of the London Underground. In each case, the arguments of the Government and its critics will be examined. The analysis demonstrates that for each new structure the key objectives of risk transfer and value for money have not been achieved, and concludes with implications of the modernisation agenda for public policy. ... Abstract URL:http://onlinelibrary.wiley.com/doi/10.1111/j.1468-0408.2010.00515.x/abstract

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Date:02/05/24

Publication type: Article

Title:

‘RE-OPENING THE BLACK BOX’: THE STORY OF IMPLEMENTING A RISK ANALYSIS METHOD IN A FRENCH LOCAL GOVERNMENT

Author(s):

Rocher,Sébastien (Author)

Source Journal Info.

Title:Financial Accountability and Management

Issue Number:2011/FEB V.27 N.1
Call No.:336.005 FAM
Location: References & Periodical Hall - 2nd floor

Physical Description:

p 63-82

Subject Area:

Economics

Subject Terms:

Finance, Public Accounting Managerial accounting

Accession Number

132972

Abstract
This research is a study of the implementation of a risk analysis method (RAM) in a French local government. Based on the sociology of translation framework, this study shows that the success of the implementation of this management device is due to the transformation of its initial characteristics. Indeed, the RAM was initially designed to analyze the risks of outsourcing public services and thereby to aid elected officials with decision making. ... Abstract URL:http://onlinelibrary.wiley.com/doi/10.1111/j.1468-0408.2010.00516.x/abstract

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Date:02/05/24

Publication type: Article

Title:

CLINICAL AUDIT, GUIDELINES AND STANDARDS: A PRODUCTIVE RELATION FOR MANAGING CLINICAL PRACTICES

Author(s):

Scarparo,Simona (Author)

Source Journal Info.

Title:Financial Accountability and Management

Issue Number:2011/FEB V.27 N.1
Call No.:336.005 FAM
Location: References & Periodical Hall - 2nd floor

Physical Description:

p 83-102

Subject Area:

Economics

Subject Terms:

Managerial accounting Accounting Finance, Public

Accession Number

132973

Abstract
This paper contributes to the knowledge about the process of standardisation within the domain of medicine. Standardisation has become an important form of governance and co-ordination, and there is limited empirical knowledge about its nature and consequences (Brunsson et al., 2000). This paper aims to explore the development, circulation and standardisation process of a specific clinical audit programme: the Scottish Hip Fracture Audit. ... Abstract URL:http://onlinelibrary.wiley.com/doi/10.1111/j.1468-0408.2010.00517.x/abstract

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Date:02/05/24

Publication type: Article

Title:

THE DIVERSITY OF ACCRUAL POLICIES IN LOCAL GOVERNMENT FINANCIAL REPORTING: AN EXAMINATION OF INFRASTRUCTURE, ART AND HERITAGE ASSETS IN GERMANY, ITALY AND THE UK

Author(s):

Adam,Berit (Author) Mussari,Riccardo (Author) Jones,Rowan (Author)

Source Journal Info.

Title:Financial Accountability and Management

Issue Number:2011/MAY V.27 N.2
Call No.:336.005 FAM
Location: References & Periodical Hall - 2nd floor

Physical Description:

p 107-133

Subject Area:

Economics

Subject Terms:

Finance, Public Accounting Managerial accounting

Accession Number

132974

Abstract
This paper examines the norms and practices for infrastructure, art and heritage assets in six cities, across three European countries, to determine how the national norms of accrual accounting compared with each other, and with IPSAS, and how the practices in each city compared with the norms. We identify significant diversity between actual practices and the norms imposed by national policy-makers or set by IPSAS. Given that a longstanding concern of the literature has been on whether these kinds of assets should be included in governmental balance sheets and operating statements at all, ... Abstract URL:http://onlinelibrary.wiley.com/doi/10.1111/j.1468-0408.2011.00519.x/abstract

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Date:02/05/24

Publication type: Article

Title:

A TAXONOMY OF THE PERCEIVED BENEFITS OF ACCRUAL ACCOUNTING AND BUDGETING: EVIDENCE FROM GERMAN STATES

Author(s):

Jagalla,Tobias (Author) Weber,Jurgen (Author) Becker ,Sebastian D. (Author)

Source Journal Info.

Title:Financial Accountability and Management

Issue Number:2011/MAY V.27 N.2
Call No.:336.005 FAM
Location: References & Periodical Hall - 2nd floor

Physical Description:

p 134–165

Subject Area:

Economics

Subject Terms:

Managerial accounting Accounting Finance, Public

Accession Number

132975

Abstract
Accrual Output-Based Budgeting (AOBB) in government has been disputed intensely among academics and practitioners. While normative, conceptual, or theory-based literature made promising claims about which benefits can be expected from reforming government accounting and budgeting, recent empirical research finds that at least some of these expectations have been massively overstated. The observed gap between promises and reality poses the question for the true benefits anew. ... Abstract URL:http://onlinelibrary.wiley.com/doi/10.1111/j.1468-0408.2011.00520.x/abstract

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Date:02/05/24

Publication type: Article

Title:

COMMUNICATION PROCESSES AND THE ‘NEW PUBLIC SPACE’ IN ITALY AND THE USA: A LONGITUDINAL APPROACH

Author(s):

Pavan,Aldo (Author) Lemme,Francesca (Author)

Source Journal Info.

Title:Financial Accountability and Management

Issue Number:2011/MAY V.27 N.2
Call No.:336.005 FAM
Location: References & Periodical Hall - 2nd floor

Physical Description:

p 166–194

Subject Area:

Economics

Subject Terms:

Finance, Public Accounting Managerial accounting

Accession Number

132976

Abstract
Since the time of ancient Greece, democracy and communication have ineluctably been linked. Seen with the eyes of the Greek citizens, the agora was a somewhat mystical space where direct involvement and face-to-face communication processes paved the way to the kratos of the demos. After more than two thousand years, communication still remains closely linked to democracy, but the ever expanding dimension of modern societies calls for political representation. Consequently, the electoral arena has become a fictitious public space making democracy work. ... Abstract URL:http://onlinelibrary.wiley.com/doi/10.1111/j.1468-0408.2011.00521.x/abstract

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Date:02/05/24

Publication type: Article

Title:

THE CONSTRUCTION OF MATERIALITY IN GOVERNMENT ACCOUNTING: A CASE OF CONSTRAINING FACTORS AND THE DIFFICULTIES OF HYBRIDIZATION

Author(s):

Garseth-Nesbakk,Levi (Author) Mellemvik,Frode (Author)

Source Journal Info.

Title:Financial Accountability and Management

Issue Number:2011/MAY V.27 N.2
Call No.:336.005 FAM
Location: References & Periodical Hall - 2nd floor

Physical Description:

p 195–216

Subject Area:

Economics

Subject Terms:

Managerial accounting Accounting Finance, Public

Accession Number

132977

Abstract
This paper illuminates materiality features during experimentation with central government accounting in Norway. Data was collected using observations, interviews, informal conversations and documents. We found that materiality was constrained by numerous factors, including: time, disagreement, coordination and communication difficulties, actors’ background, standardizing and thinking ahead. ... Abstract URL:http://onlinelibrary.wiley.com/doi/10.1111/j.1468-0408.2011.00522.x/abstract

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Date:02/05/24

Publication type: Article

Title:

THE SUBSTANCE OF ACCOUNTING FOR PUBLIC-PRIVATE PARTNERSHIPS

Author(s):

Heald,David (Author) Georgiou,George (Author)

Source Journal Info.

Title:Financial Accountability and Management

Issue Number:2011/MAY V.27 N.2
Call No.:336.005 FAM
Location: References & Periodical Hall - 2nd floor

Physical Description:

p 217-248

Subject Area:

Economics

Subject Terms:

Finance, Public Accounting Managerial accounting

Accession Number

132979

Abstract
This article evaluates Public-Private Partnerships (PPP) accounting practice and the related financial accounting and reporting requirements. Governments across the world are seeking to access private finance to improve public infrastructure. Accounting for PPPs has encountered many difficulties, one of which is the practice by which PPPs are not accounted for as fixed assets on the balance sheet of either the public sector client or the private sector operator. Accounting for PPPs has grown in importance at a time of transition from national Generally Accepted Accounting Practice (GAAP) to International Financial Reporting Standards (IFRS). ... Abstract URL:http://onlinelibrary.wiley.com/doi/10.1111/j.1468-0408.2011.00523.x/abstract

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Philadelphia University
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Date:02/05/24

Publication type: Article

Title:

AN EPISTEMIC COMMUNITY AS INFLUENCER AND IMPLEMENTER IN LOCAL GOVERNMENT ACCOUNTING IN AUSTRALIA

Author(s):

Irvine,Helen (Author) Cooper,Kathie (Author) Moerman,Lee (Author)

Source Journal Info.

Title:Financial Accountability and Management

Issue Number:2011/AUG V.27 N.3
Call No.:336.005 FAM
Location: References & Periodical Hall - 2nd floor

Physical Description:

p 249–271

Subject Area:

Economics

Subject Terms:

Managerial accounting Accounting Finance, Public

Accession Number

132980

Abstract
This paper explicates the dual role of epistemic communities as influencers of accounting policy within regulatory space and as implementers who effect change within the domain of accounting. Set within the context of New South Wales in Australia, and the challenge of the financial sustainability of its local councils, the study was informed by documentary sources, and used data from interviews and a survey. Accounting and finance professionals, as an epistemic community, played a pivotal role in formulating accounting policy and in embedding fair value measurement of infrastructure assets. ... Abstract URL:http://onlinelibrary.wiley.com/doi/10.1111/j.1468-0408.2011.00524.x/abstract

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Philadelphia University
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Date:02/05/24

Publication type: Article

Title:

WHAT DO AUDITORS DO? OBVIOUSLY THEY DO NOT SCRUTINISE THE ACCOUNTING AND REPORTING

Author(s):

Tagesson,Torbjorn (Author) Eriksson,Ola (Author)

Source Journal Info.

Title:Financial Accountability and Management

Issue Number:2011/AUG V.27 N.3
Call No.:336.005 FAM
Location: References & Periodical Hall - 2nd floor

Physical Description:

p 272–285

Subject Area:

Economics

Subject Terms:

Finance, Public Accounting Managerial accounting

Accession Number

132981

Abstract
Auditors and auditing firms are important actors in the process of institutionalising accounting standards. However, the formal and institutional requirements to de facto ensure professionalism and independence in the Swedish municipal sector have been strongly questioned. The aim of this paper is to investigate and explain how deviations from accounting standards are treated and reported by auditors. The results indicate deficiency in both competence and independence among the auditors. The institutional arrangements in Sweden do not seem to ensure that auditors facilitate and support the implementation of accounting standards. ... Abstract URL:http://onlinelibrary.wiley.com/doi/10.1111/j.1468-0408.2011.00525.x/abstract

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Philadelphia University
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Date:02/05/24

Publication type: Article

Title:

FINANCIAL LITERACY AND PENSION INVESTMENT DECISIONS

Author(s):

Gallery,Natalie (Author) Gallery,Gerry (Author) Brown,Kerry (Author)

Source Journal Info.

Title:Financial Accountability and Management

Issue Number:2011/AUG V.27 N.3
Call No.:336.005 FAM
Location: References & Periodical Hall - 2nd floor

Physical Description:

p 286–307

Subject Area:

Economics

Subject Terms:

Managerial accounting Accounting Finance, Public

Accession Number

132982

Abstract
The call for enhanced financial literacy amongst consumers is a global phenomenon, driven by the growing complexity of financial markets and products, and government concerns about the affordability of supporting an ageing population. Worldwide, defined benefit pensions are giving way to the risk and uncertainty of defined contribution superannuation/pension funds where fund members now make choices and decisions that were once made on their behalf. ... Abstract URL:http://onlinelibrary.wiley.com/doi/10.1111/j.1468-0408.2011.00526.x/abstract

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Philadelphia University
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Date:02/05/24

Publication type: Article

Title:

THE RISE AND USE OF BALANCED SCORECARD MEASURES IN AUSTRALIAN GOVERNMENT DEPARTMENTS

Author(s):

Hoque,Zahirul (Author) Adams,Carol (Author)

Source Journal Info.

Title:Financial Accountability and Management

Issue Number:2011/AUG V.27 N.3
Call No.:336.005 FAM
Location: References & Periodical Hall - 2nd floor

Physical Description:

p 308–334

Subject Area:

Economics

Subject Terms:

Finance, Public Accounting Managerial accounting

Accession Number

132984

Abstract
This paper examines the rise and use of balanced scorecard performance measurement systems in Australian government departments. Through a survey of all Australian federal, state and territory government departments we find that Australian government departments include a broad set of financial and non-financial measures within a balanced scorecard approach. ... Abstract URL:http://onlinelibrary.wiley.com/doi/10.1111/j.1468-0408.2011.00527.x/abstract

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Philadelphia University
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Date:02/05/24

Publication type: Article

Title:

ADOPTION OF THE CONCEPT OF A BALANCED SCORECARD WITHIN NSW HEALTH: AN EXPLORATION OF STAFF ATTITUDES

Author(s):

Dyball,Maria Cadiz (Author)

Source Journal Info.

Title:Financial Accountability and Management

Issue Number:2011/AUG V.27 N.3
Call No.:336.005 FAM
Location: References & Periodical Hall - 2nd floor

Physical Description:

p 335–361

Subject Area:

Economics

Subject Terms:

Managerial accounting Accounting Finance, Public

Accession Number

132985

Abstract
This paper reports on staff attitudes towards the adoption of a Balanced Scorecard (BSC) concept in the New South Wales Department of Health in Australia. Survey results reveal that staff's perceived usefulness (at the individual level) and perceived ease of use (PEU) have a significant influence on general attitudes, and intention to use the BSC. Participation also had a significantly positive relationship with PEU, and directors, managers and non-clinicians have a more positive perception of BSC usefulness. The implications of these findings and areas for further research are then discussed. ... Abstract URL:http://onlinelibrary.wiley.com/doi/10.1111/j.1468-0408.2011.00528.x/abstract

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Philadelphia University
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Date:02/05/24

Publication type: Article

Title:

CONSTRUCTING A NON-PROFIT ORGANISATION

Author(s):

Cordery,Carolyn (Author) Baskerville,Rachel (Author)

Source Journal Info.

Title:Financial Accountability and Management

Issue Number:2011/NOV V.27 N.4
Call No.:336.005 FAM
Location: References & Periodical Hall - 2nd floor

Physical Description:

p 363-384

Subject Area:

Economics

Subject Terms:

Finance, Public Accounting Managerial accounting

Accession Number

132987

Abstract
Public sector reformers advocate contracting-out as a means of improving cost-effectiveness. In the health sector, market-based contracts with for-profit organisations can reduce equity of access and divert public funds to private gain. Such issues have prompted policy makers to seek alternative contracting strategies. ... Abstract URL:http://onlinelibrary.wiley.com/doi/10.1111/j.1468-0408.2011.00529.x/abstract

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Philadelphia University
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Date:02/05/24

Publication type: Article

Title:

A LONGITUDINAL STUDY OF CHANGE IN THE ENGLISH NATIONAL HEALTH SERVICE

Author(s):

Guven-Uslu,Pinar (Author) Conrad,Lynne (Author)

Source Journal Info.

Title:Financial Accountability and Management

Issue Number:2011/NOV V.27 N.4
Call No.:336.005 FAM
Location: References & Periodical Hall - 2nd floor

Physical Description:

p 385–408

Subject Area:

Economics

Subject Terms:

Managerial accounting Accounting Finance, Public

Accession Number

132988

Abstract
This paper reports the findings of a longitudinal comparative case study of three National Health Service (NHS) hospital Trusts in England, investigating the perceptions of clinical, managerial and accounting professionals towards changing cost accounting and performance measurement practices. It incorporates both qualitative and quantitative data analysis, and is based on a contextualist understanding of change management ... Abstract URL:http://onlinelibrary.wiley.com/doi/10.1111/j.1468-0408.2011.00530.x/abstract

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Philadelphia University
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Date:02/05/24

Publication type: Article

Title:

INTERPRETING THE DYNAMICS OF PUBLIC SECTOR BUDGETING: A DIALECTIC OF CONTROL APPROACH

Author(s):

Seal,Will (Author) Ball,Amanda (Author)

Source Journal Info.

Title:Financial Accountability and Management

Issue Number:2011/NOV V.27 N.4
Call No.:336.005 FAM
Location: References & Periodical Hall - 2nd floor

Physical Description:

p 409–436

Subject Area:

Economics

Subject Terms:

Finance, Public Accounting Managerial accounting

Accession Number

132989

Abstract
Developing a dialectic of control theoretical framework, the paper shows how the theory may be applied to explain turbulence in public sector budgeting. Applying the framework to fieldwork research in two large UK local authorities, the study explores the knowledge and intentionality of actors engaged in budgeting. ... Abstract URL:http://onlinelibrary.wiley.com/doi/10.1111/j.1468-0408.2011.00531.x/abstract

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Philadelphia University
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Technical Services Department
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Date:02/05/24

Publication type: Article

Title:

‘MODERATION IN ALL THINGS’: INTERNATIONAL COMPARISONS OF GOVERNANCE QUALITY

Author(s):

Pollitt,Christopher (Author)

Source Journal Info.

Title:Financial Accountability and Management

Issue Number:2011/NOV V.27 N.4
Call No.:336.005 FAM
Location: References & Periodical Hall - 2nd floor

Physical Description:

p 437–457

Subject Area:

Economics

Subject Terms:

Managerial accounting Accounting Finance, Public

Accession Number

132990

Abstract
Comparative measures of aspects of government in different countries are a rapidly growing industry. This paper offers a broad-ranging critique of the state of the art. The two central questions are (a) How do currently available international measures of governance gain attention from non-expert audiences, and (b), How understandable are they likely to be to these audiences?’ Findings from a range of relevant literature are brought to bear on three prominent sets of international measures, and conclusions are drawn. ... Abstract URL:http://onlinelibrary.wiley.com/doi/10.1111/j.1468-0408.2011.00532.x/abstract

Philadelphia University
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Technical Services Department
Online Catalog - Item Information
Date:02/05/24

Publication type: Article

Title:

DEVELOPMENTS IN PUBLIC SECTOR PERFORMANCE MEASUREMENT: A PROJECT ON PRODUCING RETURN ON INVESTMENT METRICS FOR LAW ENFORCEMENT

Author(s):

Cuganesan,Suresh (Author) Lacey,David (Author)

Source Journal Info.

Title:Financial Accountability and Management

Issue Number:2011/NOV V.27 N.4
Call No.:336.005 FAM
Location: References & Periodical Hall - 2nd floor

Physical Description:

p 458–479

Subject Area:

Economics

Subject Terms:

Finance, Public Accounting Managerial accounting

Accession Number

132991

Abstract
This paper reports on a project concerned with developing a return on investment (ROI) performance metric for a law enforcement organisation. The paper's contributions are twofold. First, it addresses concerns in the literature about how different stakeholder interests are balanced in the development of performance measures. Second ... Abstract URL:http://onlinelibrary.wiley.com/doi/10.1111/j.1468-0408.2011.00533.x/abstract

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