Výsledky vyhledávání - "Susan Newberry"

Enabling global accounting change: Epistemic communities and the creation of a ‘more business-like’ public sector

Autor: Susan Newberry, Bradley N. Potter, Mark Christensen

Publikováno v: Critical Perspectives on Accounting. 58:53-76

This article provides an historical assessment of the workings of an epistemic community closely associated with the implementation of accrual accounting in the Australian public sector in order for it to become ‘more business-like’. Our story be

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::de266ec2272a7c8a1b8fc1986664859c
https://doi.org/10.1016/j.cpa.2018.04.006

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Agenda Entrance Complexity in International Accounting Standard Setting: The Case of IFRS for SMEs

Autor: Susan Newberry, Ronita Ram

Publikováno v: Abacus. 53:485-512

Features of rational decision making (such as agenda entrance criteria and statement of jurisdiction) barely conceal the complexity of international accounting standard setting. In 2003, when the international financial reporting standard for small a

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::446968a3a57738ccf9fd4bdbd39fc4d7
https://doi.org/10.1111/abac.12122

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Debate: Climate change and (financial) sustainability— special purpose disaster funds as disaster preparedness?

Autor: Susan Newberry

Publikováno v: Public Money & Management. 36:235-238

Climate change prompts growing concerns about increased vulnerability to natural disasters. Gaps between claims when new climate agreements are signed and the government policy responses are well k...

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::1da171779407f7a351f0a922999bd141
https://doi.org/10.1080/09540962.2016.1141598

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Public sector accounting: shifting concepts of accountability

Autor: Susan Newberry

Publikováno v: Public Money & Management. 35:371-376

Allan Barton held strong views about governmental accounting reforms that failed to recognize the unique characteristics of the public sector, particularly the need for public accountability. The Allan Barton memorial lecture of 2013, developed in th

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::cf396eaace5c1a4303fbe541a50e9b98
https://doi.org/10.1080/09540962.2015.1061180

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Public sector reforms and sovereign debt management: Capital market development as strategy?

Autor: Susan Newberry

Publikováno v: Critical Perspectives on Accounting. 27:101-117

The reform of sovereign debt management has largely escaped attention in the accounting literature on public sector financial management reforms. The application of business thinking to the public sector has meant conceptualising the sovereign debt m

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::abfd90dd9c78f08f56eddd2ce5c19474
https://doi.org/10.1016/j.cpa.2013.10.006

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The Marketisation of Early Childhood Education and Care (ECEC) in Australia: A Structured Response

Autor: Susan Newberry, Deborah Brennan

Publikováno v: Financial Accountability & Management. 29:227-245

The marketisation of early childhood education and care (ECEC) offers opportunities to test assumptions about the benefits of a market framework. In Australia, where marketisation included reshaping, extending, and increasing government subsidies, on

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::484dc226f2ca343d6413fef1e808e92d
https://doi.org/10.1111/faam.12018

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IFRS FOR SMEs: THE IASB'S DUE PROCESS

Autor: Susan Newberry, Ronita Ram

Publikováno v: Australian Accounting Review. 23:3-17

This study explores the role of the International Accounting Standards Board’s (IASB) due process in developing its International Financial Reporting Standards for Small and Medium-sized Entities (IFRS or SMEs)standard. There were tensions between

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::4e83e9bdd81126b6dbf96e3b5a9c0f97
https://doi.org/10.1111/j.1835-2561.2012.00174.x

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New development:The conceptual underpinnings of international public sector accounting

Autor: Sheila Ellwood, Susan Newberry

Publikováno v: Ellwood, S M & Newberry, S M 2016, ' New development : The conceptual underpinnings of international public sector accounting ', Public Money and Management, vol. 36, no. 3, pp. 231-234 . https://doi.org/10.1080/09540962.2016.1140974

The conceptual underpinnings of accounting standards are potentially very important for the future of public sector accounting internationally. The authors explain why and comment on the implications for public sector accounting.

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::55d911dcf447da1619309d69e3fb0b4e
https://research-information.bris.ac.uk/en/publications/8c805b0d-d408-4b3a-a2bb-7f04cf716f84

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Whole of Government Accounting in New Zealand: A Review of WGA Financial Reports From 1993 to 2010

Autor: Susan Newberry

Publikováno v: Abacus. 47:501-524

The purpose of accruals-based whole of government (WGA) financial reports has been the subject of international debate. Heald and Georgiou (2011) note the U.K.'s emphasis on a macro-fiscal policy role for WGA and hope that, in addition to facilitatin

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https://doi.org/10.1111/j.1467-6281.2011.00350.x

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