This article examines the political processes surrounding public sector accounting standard setting, in particular, the Australian decision to adopt sector-neutral International Financial Reporting Standards (IFRS). It contends that the history of private and public sector involvement in the...

The 20-year history of whole of government reports (WGR) implementation in Australia has some important lessons for other countries. These include factors that need to be considered regarding the process, the positive influences that contributed to successful implementation that are worth...

This paper examines the controversy surrounding the use of the Inverted-Sum-Of-Years-Digits (ISOYD) method of goodwill amortisation and events leading to its banning by the Australian accounting regulatory bodies. Companies using the method claimed that a prohibition would reduce their share...

The Cloze test has been used extensively in accounting research to measure understandability of accounting reports, textbooks and pronouncements. Although useful, previous research has generally been limited to using the output from Cloze tests as measures of understandability. Little attempt...

Purpose – The purpose of this paper is to determine the appropriateness of a general-purpose financial reporting model derived from a “decision-useful” framework for government departments. Design/methodology/approach – This research in this paper uses a survey methodology to access...

The economic development and land use policies pursued in Southern California throughout most of the twentieth century encouraged rapid population growth and urbanization of land. The five counties of Southern California – Los Angeles, Orange, Riverside, San Bernardino and Ventura...