A conceptual analysis of price setting in Australian local government

Title: A conceptual analysis of price setting in Australian local government
Creator: Carnegie, Garry; West, Brian
Date: 2010
Type: Text; Journal article
Identifier: http://researchonline.federation.edu.au/vital/access/HandleResolver/1959.17/59542
Identifier: vital:3258
Identifier: https://doi.org/10.1111/j.1835-2561.2010.00084.x
Identifier: ISSN:1035-6908
Abstract: A complex set of issues underlies the pricing of the diverse range of goods and services from which Australian local governments derive a significant portion of their revenues. Although local governments have a not-for-profit orientation, they are expected to be financially viable and embrace a broad notion of accountability. They are also expected to influence the behaviour of constituents in accordance with policy decisions, but be equitable in doing so. These and related parameters are discussed and illustrated in order to reveal and elucidate the nature of pricing decisions in local government, and to differentiate the local government context from other price-setting environments.
Publisher: Wiley-Blackwell
Relation: Australian Accounting Review Vol. 20, no. 2 (2010), p. 110-120
Rights: Copyright Wiley-Blackwell
Rights: This metadata is freely available under a CCO license
Subject: 1501 Accounting, Auditing and Accountability; Business; Finance; Local government; Pricing; Australia
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