- Title
- Price setting practices in Australian Local Government
- Creator
- Carnegie, Garry; Tuck, Jacqueline; West, Brian
- Date
- 2011
- Type
- Text; Journal article
- Identifier
- http://researchonline.federation.edu.au/vital/access/HandleResolver/1959.17/40054
- Identifier
- vital:4090
- Identifier
-
https://doi.org/doi:10.1111/j.1835-2561.2011.00127.x
- Identifier
- ISSN:1035-6908
- Abstract
- Revenues generated on a 'fee-for-service' or 'user-pays' basis are a significant source of income for Australian local governments. However, how local governments set prices and charges remains under-explicated. This article reports empirical evidence obtained on the pricing policies and practices of Australian local governments. The responses to a national survey reveal considerable diversity - and often an apparent lack of 'rationality'- in setting specific prices. Instead, general 'across the board' adjustments to historical prices are typically made to assist in balancing budgets. The cost of service delivery is neither a prominent nor standardised input to pricing decisions. © 2011 CPA Australia.
- Relation
- Australian Accounting Review Vol. 21, no. 2 (2011), p. 193-201
- Rights
- Copyright Wiley
- Rights
- This metadata is freely available under a CCO license
- Subject
- 1501 Accounting, Auditing and Accountability
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