- Title
- Accounting's chaotic margins : Financial reporting of the library collections of Australia's public universities
- Creator
- West, Brian; Carnegie, Garry
- Date
- 2004
- Type
- Text; Conference paper
- Identifier
- http://researchonline.federation.edu.au/vital/access/HandleResolver/1959.17/33413
- Identifier
- vital:1628
- Abstract
- This paper explores the circumstances and implications of an episode of accounting change arising from the extended use of accrual accounting within the Australian public sector. The matter under scrutiny is the financial reporting of the library collections of Australia's public universities. Accounting standards applying within the Australian public sector imply that such collections should generally be accounted for as assets in the statements of financial position of the entities that manage them. A survey reveals considerable diversity and subjectivity in the accounting practices adopted in seeking to satisfy this requirement. This raises questions about the reliability and usefulness of the information reported, and renders problematic the technical propriety of attempting to express and account for non-financial resources in financial terms. The financial reporting of library collections is posited as a 'chaotic margin' of accounting and consideration is given to possible explanations for the disorderly state of practice observed.; E1
- Publisher
- Singapore : Singapore Management University
- Relation
- Paper presented at the Fourth Asia Pacific Interdisciplinary Research in Accounting Conference, Singapore : 4th - 6th July, 2004
- Rights
- Open Access
- Rights
- Copyright Unknown
- Rights
- This metadata is freely available under a CCO license
- Subject
- Library collections; Australia; Universities; Accounting
- Full Text
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