Usefulness of consolidated government accounts: A comparative study
Usefulness of consolidated government accounts: A comparative study
复制标题
综合政府账户的有用性：比较研究
DOI：
10.1080/09540962.2018.1535034
复制
发表时间：
2018
影响因子：
2.5
通讯作者：
Ronald Day
中科院分区：
文献类型：
--
作者：
Danny S. L. Chow;Raili Pollanen;R. Baskerville;Caroline Aggestam;Ronald Day
ABSTRACT This comparative empirical study on consolidated government accounting reforms in the United Kingdom, Australia, New Zealand, Canada and Sweden reveals contextual differences affecting their adoption and usefulness. It can help policy-makers, public managers, and academics understand the gap between claims associated with the adoption of accounting technologies and their usefulness, as well as provide insights into dichotomies between their global proliferation and localized adaptations. IMPACT The belief in the usefulness of GAAP-based consolidated government accounts is not matched by a political will to make them more relevant. Although such systems are rhetorically appealing to reformers, once implemented, however, they struggle to compete against an institutional inertia of continued reliance on older accounting systems such as budgetary and statistical systems. The way forward requires asking how to best realign political incentives to focus on the longer-term benefits from using GAAP-based systems, such as improved clarity over long-term fiscal liabilities and transparency over the financing of hybrid entities that span both the public and private sectors.
