- Title
- The due process of accounting standard setting in Australia : the case of AAS27 : financial reporting by local governments
- Creator
- Hurst, Gavin
- Date
- 2003
- Type
- Text; Thesis; DBA
- Identifier
- http://researchonline.federation.edu.au/vital/access/HandleResolver/1959.17/38426
- Identifier
- vital:1028
- Abstract
- "This study enquires into the accounting standard system in Australia and questions the appropriateness of its core democratic participatory vehicle, the due process. In doing so it highlights issues associated with self-regulating authorities and their policy making practices. The study is pertinent to the extent it reviews a major paradigm shift within the Australian public sector and more specifically local government financial reporting. Spanning the course of three decades it examines the reasons for such a paradigm shift, the major actors involved, the actual changes made and the effectiveness of those changes."; Doctor of Business Administration
- Publisher
- University of Ballarat
- Rights
- Copyright Gavin Hurst
- Rights
- Open Access
- Rights
- This metadata is freely available under a CCO license
- Subject
- Professor Julian Lowe; Finance; Accounting; Local government; Business; Australian Digital Thesis
- Full Text
- Thesis Supervisor
- Professor Julian Lowe
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|---|---|---|---|---|---|---|---|
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