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.

Additional Metadata
Keywords Accruals accounting, Australia, Canada, consolidated government accounts, New Public Management, New Zealand, Sweden, United Kingdom
Persistent URL dx.doi.org/10.1080/09540962.2018.1535034
Journal Public Money and Management
Citation
Chow, D.S.L. (Danny S. L.), Pollanen, R, Baskerville, R. (Rachel), Aggestam-Pontoppidan, C. (Caroline), & Day, R. (Ronald). (2018). Usefulness of consolidated government accounts: a comparative study. Public Money and Management. doi:10.1080/09540962.2018.1535034