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.

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Keywords Accruals accounting, Australia, Canada, consolidated government accounts, New Public Management, New Zealand, Sweden, United Kingdom
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Journal Public Money and Management
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