Usefulness of consolidated government accounts: A comparative study

Chow, D.; Pollanen, R.; Baskerville, R.; Aggestam-Pontoppidan, C.; Day, R.

doi:10.1080/09540962.2018.1535034

Usefulness of consolidated government accounts: A comparative study

Chow, D.; Pollanen, R.; Baskerville, R.; Aggestam-Pontoppidan, C.; Day, R.

Authors

D. Chow

R. Pollanen

R. Baskerville

C. Aggestam-Pontoppidan

R. 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.

Citation

Chow, D., Pollanen, R., Baskerville, R., Aggestam-Pontoppidan, C., & Day, R. (2019). Usefulness of consolidated government accounts: A comparative study. Public Money & Management, 39(3), 175-185. https://doi.org/10.1080/09540962.2018.1535034

Journal Article Type	Article
Acceptance Date	Sep 28, 2018
Online Publication Date	Oct 12, 2018
Publication Date	2019
Deposit Date	Oct 3, 2018
Publicly Available Date	Apr 12, 2020
Journal	Public Money and Management
Print ISSN	0954-0962
Electronic ISSN	1467-9302
Publisher	Taylor and Francis Group
Peer Reviewed	Peer Reviewed
Volume	39
Issue	3
Pages	175-185
DOI	https://doi.org/10.1080/09540962.2018.1535034
Public URL	https://durham-repository.worktribe.com/output/1317773

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Copyright Statement
This is an Accepted Manuscript of an article published by Taylor & Francis in Public Money and Management on 12 Oct 2018, available online: http://www.tandfonline.com/10.1080/09540962.2018.1535034.