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- W2076996818 abstract "This paper examines the exclusion of two accounting standards from the commercialised public-sector accounting model in Australia. It locates the commercialisation in the wider context of the global neo-liberal reform ideology and argues that the selective commercialisation is a product of the neo-corporatist standard-setting process and policy networks that can be explained by public choice and agency theories. It is found that the exclusions have resulted in a significant erosion of public accountability. As implementing the excluded standards will constitute a contradiction in policy, abrogation of the commercialised accounting model might be feasible and appropriate" @default.
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- W2076996818 date "2008-12-31" @default.
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- W2076996818 title "Selective Commercialisation of Public-Sector Accounting and its Consequences for Public Accountability" @default.
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- W2076996818 doi "https://doi.org/10.1111/j.1835-2561.2001.tb00168.x" @default.
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