The Commercialization of Government's Departmental Accounting (AAS 29): Quasi Rents and Public Welfare
In the Australian public sector. departmental administrative reform is intent on producing lean. efficient. commercially orientated government entities. An accounting regulatory response is AAS 29. Financial Reporting for Governtizetzt Departments. which requires all government departments as report...
Ausführliche Beschreibung
Autor*in: |
AIKEN, MAXWELL [verfasserIn] MCCRAE, MICHAEL [verfasserIn] |
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E-Artikel |
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Erschienen: |
Oxford, UK: Blackwell Publishing Ltd ; 1996 |
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Umfang: |
Online-Ressource |
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Reproduktion: |
2005 ; Blackwell Publishing Journal Backfiles 1879-2005 |
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Übergeordnetes Werk: |
In: Abacus - Oxford : Wiley-Blackwell, 1965, 32(1996), 2, Seite 0 |
Übergeordnetes Werk: |
volume:32 ; year:1996 ; number:2 ; pages:0 |
Links: |
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DOI / URN: |
10.1111/j.1467-6281.1996.tb00459.x |
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10.1111/j.1467-6281.1996.tb00459.x doi (DE-627)NLEJ239350413 DE-627 ger DE-627 rakwb AIKEN, MAXWELL verfasserin aut The Commercialization of Government's Departmental Accounting (AAS 29): Quasi Rents and Public Welfare Oxford, UK Blackwell Publishing Ltd 1996 Online-Ressource nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier In the Australian public sector. departmental administrative reform is intent on producing lean. efficient. commercially orientated government entities. An accounting regulatory response is AAS 29. Financial Reporting for Governtizetzt Departments. which requires all government departments as reporting entities to adopt in principle much of the whole corpus of private sector accounting standards and statements including. importantly, current cost accounting. This paper explores the proposition that the commercialization of departmental accounting through AAS 29 or similar pronouncements is directly associated with a significant reduction in social and public welfare accountability. Accounting processes are powerful. value-laden agents of social change. Benston (1980) states that ‘benefits (net of costs) of accounting standards to society’ cannot be measured but can be specified for individuals. Here. accounting outcomes are identified to be the residuals of economic policies to eliminate quasi rents in government. Standardization in AAS 29 rests on the assumption that rights and obligations being equities of generations of participants can be periodically measured as A -L = E at current factor prices. This economic notion lacks cultural heritage in financial disclosure of continuing equities in government and may, for any generation of consumers. induce an excess of social costs over social benefits for the accounting standardization process under prevailing managerialist philosophies. 2005 Blackwell Publishing Journal Backfiles 1879-2005 |2005|||||||||| Accounting standards MCCRAE, MICHAEL verfasserin aut In Abacus Oxford : Wiley-Blackwell, 1965 32(1996), 2, Seite 0 Online-Ressource (DE-627)NLEJ243927460 (DE-600)1480492-x 1467-6281 nnns volume:32 year:1996 number:2 pages:0 http://dx.doi.org/10.1111/j.1467-6281.1996.tb00459.x text/html Verlag Deutschlandweit zugänglich Volltext GBV_USEFLAG_U ZDB-1-DJB GBV_NL_ARTICLE AR 32 1996 2 0 |
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10.1111/j.1467-6281.1996.tb00459.x doi (DE-627)NLEJ239350413 DE-627 ger DE-627 rakwb AIKEN, MAXWELL verfasserin aut The Commercialization of Government's Departmental Accounting (AAS 29): Quasi Rents and Public Welfare Oxford, UK Blackwell Publishing Ltd 1996 Online-Ressource nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier In the Australian public sector. departmental administrative reform is intent on producing lean. efficient. commercially orientated government entities. An accounting regulatory response is AAS 29. Financial Reporting for Governtizetzt Departments. which requires all government departments as reporting entities to adopt in principle much of the whole corpus of private sector accounting standards and statements including. importantly, current cost accounting. This paper explores the proposition that the commercialization of departmental accounting through AAS 29 or similar pronouncements is directly associated with a significant reduction in social and public welfare accountability. Accounting processes are powerful. value-laden agents of social change. Benston (1980) states that ‘benefits (net of costs) of accounting standards to society’ cannot be measured but can be specified for individuals. Here. accounting outcomes are identified to be the residuals of economic policies to eliminate quasi rents in government. Standardization in AAS 29 rests on the assumption that rights and obligations being equities of generations of participants can be periodically measured as A -L = E at current factor prices. This economic notion lacks cultural heritage in financial disclosure of continuing equities in government and may, for any generation of consumers. induce an excess of social costs over social benefits for the accounting standardization process under prevailing managerialist philosophies. 2005 Blackwell Publishing Journal Backfiles 1879-2005 |2005|||||||||| Accounting standards MCCRAE, MICHAEL verfasserin aut In Abacus Oxford : Wiley-Blackwell, 1965 32(1996), 2, Seite 0 Online-Ressource (DE-627)NLEJ243927460 (DE-600)1480492-x 1467-6281 nnns volume:32 year:1996 number:2 pages:0 http://dx.doi.org/10.1111/j.1467-6281.1996.tb00459.x text/html Verlag Deutschlandweit zugänglich Volltext GBV_USEFLAG_U ZDB-1-DJB GBV_NL_ARTICLE AR 32 1996 2 0 |
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10.1111/j.1467-6281.1996.tb00459.x doi (DE-627)NLEJ239350413 DE-627 ger DE-627 rakwb AIKEN, MAXWELL verfasserin aut The Commercialization of Government's Departmental Accounting (AAS 29): Quasi Rents and Public Welfare Oxford, UK Blackwell Publishing Ltd 1996 Online-Ressource nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier In the Australian public sector. departmental administrative reform is intent on producing lean. efficient. commercially orientated government entities. An accounting regulatory response is AAS 29. Financial Reporting for Governtizetzt Departments. which requires all government departments as reporting entities to adopt in principle much of the whole corpus of private sector accounting standards and statements including. importantly, current cost accounting. This paper explores the proposition that the commercialization of departmental accounting through AAS 29 or similar pronouncements is directly associated with a significant reduction in social and public welfare accountability. Accounting processes are powerful. value-laden agents of social change. Benston (1980) states that ‘benefits (net of costs) of accounting standards to society’ cannot be measured but can be specified for individuals. Here. accounting outcomes are identified to be the residuals of economic policies to eliminate quasi rents in government. Standardization in AAS 29 rests on the assumption that rights and obligations being equities of generations of participants can be periodically measured as A -L = E at current factor prices. This economic notion lacks cultural heritage in financial disclosure of continuing equities in government and may, for any generation of consumers. induce an excess of social costs over social benefits for the accounting standardization process under prevailing managerialist philosophies. 2005 Blackwell Publishing Journal Backfiles 1879-2005 |2005|||||||||| Accounting standards MCCRAE, MICHAEL verfasserin aut In Abacus Oxford : Wiley-Blackwell, 1965 32(1996), 2, Seite 0 Online-Ressource (DE-627)NLEJ243927460 (DE-600)1480492-x 1467-6281 nnns volume:32 year:1996 number:2 pages:0 http://dx.doi.org/10.1111/j.1467-6281.1996.tb00459.x text/html Verlag Deutschlandweit zugänglich Volltext GBV_USEFLAG_U ZDB-1-DJB GBV_NL_ARTICLE AR 32 1996 2 0 |
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10.1111/j.1467-6281.1996.tb00459.x doi (DE-627)NLEJ239350413 DE-627 ger DE-627 rakwb AIKEN, MAXWELL verfasserin aut The Commercialization of Government's Departmental Accounting (AAS 29): Quasi Rents and Public Welfare Oxford, UK Blackwell Publishing Ltd 1996 Online-Ressource nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier In the Australian public sector. departmental administrative reform is intent on producing lean. efficient. commercially orientated government entities. An accounting regulatory response is AAS 29. Financial Reporting for Governtizetzt Departments. which requires all government departments as reporting entities to adopt in principle much of the whole corpus of private sector accounting standards and statements including. importantly, current cost accounting. This paper explores the proposition that the commercialization of departmental accounting through AAS 29 or similar pronouncements is directly associated with a significant reduction in social and public welfare accountability. Accounting processes are powerful. value-laden agents of social change. Benston (1980) states that ‘benefits (net of costs) of accounting standards to society’ cannot be measured but can be specified for individuals. Here. accounting outcomes are identified to be the residuals of economic policies to eliminate quasi rents in government. Standardization in AAS 29 rests on the assumption that rights and obligations being equities of generations of participants can be periodically measured as A -L = E at current factor prices. This economic notion lacks cultural heritage in financial disclosure of continuing equities in government and may, for any generation of consumers. induce an excess of social costs over social benefits for the accounting standardization process under prevailing managerialist philosophies. 2005 Blackwell Publishing Journal Backfiles 1879-2005 |2005|||||||||| Accounting standards MCCRAE, MICHAEL verfasserin aut In Abacus Oxford : Wiley-Blackwell, 1965 32(1996), 2, Seite 0 Online-Ressource (DE-627)NLEJ243927460 (DE-600)1480492-x 1467-6281 nnns volume:32 year:1996 number:2 pages:0 http://dx.doi.org/10.1111/j.1467-6281.1996.tb00459.x text/html Verlag Deutschlandweit zugänglich Volltext GBV_USEFLAG_U ZDB-1-DJB GBV_NL_ARTICLE AR 32 1996 2 0 |
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In the Australian public sector. departmental administrative reform is intent on producing lean. efficient. commercially orientated government entities. An accounting regulatory response is AAS 29. Financial Reporting for Governtizetzt Departments. which requires all government departments as reporting entities to adopt in principle much of the whole corpus of private sector accounting standards and statements including. importantly, current cost accounting. This paper explores the proposition that the commercialization of departmental accounting through AAS 29 or similar pronouncements is directly associated with a significant reduction in social and public welfare accountability. Accounting processes are powerful. value-laden agents of social change. Benston (1980) states that ‘benefits (net of costs) of accounting standards to society’ cannot be measured but can be specified for individuals. Here. accounting outcomes are identified to be the residuals of economic policies to eliminate quasi rents in government. Standardization in AAS 29 rests on the assumption that rights and obligations being equities of generations of participants can be periodically measured as A -L = E at current factor prices. This economic notion lacks cultural heritage in financial disclosure of continuing equities in government and may, for any generation of consumers. induce an excess of social costs over social benefits for the accounting standardization process under prevailing managerialist philosophies. |
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In the Australian public sector. departmental administrative reform is intent on producing lean. efficient. commercially orientated government entities. An accounting regulatory response is AAS 29. Financial Reporting for Governtizetzt Departments. which requires all government departments as reporting entities to adopt in principle much of the whole corpus of private sector accounting standards and statements including. importantly, current cost accounting. This paper explores the proposition that the commercialization of departmental accounting through AAS 29 or similar pronouncements is directly associated with a significant reduction in social and public welfare accountability. Accounting processes are powerful. value-laden agents of social change. Benston (1980) states that ‘benefits (net of costs) of accounting standards to society’ cannot be measured but can be specified for individuals. Here. accounting outcomes are identified to be the residuals of economic policies to eliminate quasi rents in government. Standardization in AAS 29 rests on the assumption that rights and obligations being equities of generations of participants can be periodically measured as A -L = E at current factor prices. This economic notion lacks cultural heritage in financial disclosure of continuing equities in government and may, for any generation of consumers. induce an excess of social costs over social benefits for the accounting standardization process under prevailing managerialist philosophies. |
abstract_unstemmed |
In the Australian public sector. departmental administrative reform is intent on producing lean. efficient. commercially orientated government entities. An accounting regulatory response is AAS 29. Financial Reporting for Governtizetzt Departments. which requires all government departments as reporting entities to adopt in principle much of the whole corpus of private sector accounting standards and statements including. importantly, current cost accounting. This paper explores the proposition that the commercialization of departmental accounting through AAS 29 or similar pronouncements is directly associated with a significant reduction in social and public welfare accountability. Accounting processes are powerful. value-laden agents of social change. Benston (1980) states that ‘benefits (net of costs) of accounting standards to society’ cannot be measured but can be specified for individuals. Here. accounting outcomes are identified to be the residuals of economic policies to eliminate quasi rents in government. Standardization in AAS 29 rests on the assumption that rights and obligations being equities of generations of participants can be periodically measured as A -L = E at current factor prices. This economic notion lacks cultural heritage in financial disclosure of continuing equities in government and may, for any generation of consumers. induce an excess of social costs over social benefits for the accounting standardization process under prevailing managerialist philosophies. |
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<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000caa a22002652 4500</leader><controlfield tag="001">NLEJ239350413</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20210707083726.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">120426s1996 xx |||||o 00| ||und c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1111/j.1467-6281.1996.tb00459.x</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)NLEJ239350413</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">AIKEN, MAXWELL</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">The Commercialization of Government's Departmental Accounting (AAS 29): Quasi Rents and Public Welfare</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Oxford, UK</subfield><subfield code="b">Blackwell Publishing Ltd</subfield><subfield code="c">1996</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">nicht spezifiziert</subfield><subfield code="b">zzz</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">nicht spezifiziert</subfield><subfield code="b">z</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">nicht spezifiziert</subfield><subfield code="b">zu</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">In the Australian public sector. departmental administrative reform is intent on producing lean. efficient. commercially orientated government entities. An accounting regulatory response is AAS 29. Financial Reporting for Governtizetzt Departments. which requires all government departments as reporting entities to adopt in principle much of the whole corpus of private sector accounting standards and statements including. importantly, current cost accounting. This paper explores the proposition that the commercialization of departmental accounting through AAS 29 or similar pronouncements is directly associated with a significant reduction in social and public welfare accountability. Accounting processes are powerful. value-laden agents of social change. Benston (1980) states that ‘benefits (net of costs) of accounting standards to society’ cannot be measured but can be specified for individuals. Here. accounting outcomes are identified to be the residuals of economic policies to eliminate quasi rents in government. Standardization in AAS 29 rests on the assumption that rights and obligations being equities of generations of participants can be periodically measured as A -L = E at current factor prices. This economic notion lacks cultural heritage in financial disclosure of continuing equities in government and may, for any generation of consumers. induce an excess of social costs over social benefits for the accounting standardization process under prevailing managerialist philosophies.</subfield></datafield><datafield tag="533" ind1=" " ind2=" "><subfield code="d">2005</subfield><subfield code="f">Blackwell Publishing Journal Backfiles 1879-2005</subfield><subfield code="7">|2005||||||||||</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting standards</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">MCCRAE, MICHAEL</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">In</subfield><subfield code="t">Abacus</subfield><subfield code="d">Oxford : Wiley-Blackwell, 1965</subfield><subfield code="g">32(1996), 2, Seite 0</subfield><subfield code="h">Online-Ressource</subfield><subfield code="w">(DE-627)NLEJ243927460</subfield><subfield code="w">(DE-600)1480492-x</subfield><subfield code="x">1467-6281</subfield><subfield code="7">nnns</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:32</subfield><subfield code="g">year:1996</subfield><subfield code="g">number:2</subfield><subfield code="g">pages:0</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">http://dx.doi.org/10.1111/j.1467-6281.1996.tb00459.x</subfield><subfield code="q">text/html</subfield><subfield code="x">Verlag</subfield><subfield code="z">Deutschlandweit zugänglich</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_USEFLAG_U</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-1-DJB</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_NL_ARTICLE</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="952" ind1=" " ind2=" "><subfield code="d">32</subfield><subfield code="j">1996</subfield><subfield code="e">2</subfield><subfield code="h">0</subfield></datafield></record></collection>
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