accrual accounting, budgeting, management and reporting

Best practice financial management is characterised by accrual accounting, budgeting, management and reporting (Commonwealth Management Advisory Board, 1997, p. 2).

a) What are the differences between “full accrual”, “modified accrual” and “cash budget”?

b) Explain the issue of transparency.

c) Provide examples of reporting distortions or discrepancies when using specific accounting tools (i.e. accrual versus cash).

Some suggested references
Carlin, T.M. (2005). Debating the impact of accrual accounting and reporting in the public sector. Financial Accountability & Management, 21(3).

Clare, R. (1994). Accrual Accounting: fad or necessity? Directions in Government, 8(4), 30-32.

Commonwealth Department of Finance. (1994). The new financial reports of agencies. Canberra: AGPS.

Corbett, D. (1992). Australian public sector management (Chapter 5). Allen and Unwin. (Dixson 354.9407/C789)

Department of Finance (1992). Supplementary financial statements 1991-92. Canberra.

Levacic, R. (Ed.). (1989). Financial Management in Education, Open University Press, Milton. (Dixson 379.11/L655f)

Lynch, T.D., & Martin, L.L. (1993). Handbook of comparative public budgeting and financial management. New York: Marcel Dekker. (Dixson 336/L987h)

Nicholls, D. (1991). Managing State finance: The NSW experience. Sydney: NSW Treasury. (Dixson 336.944 N613M)

Rabin, J. (Ed.). (1992). Handbook of public budgeting. New York: Marcel Dekker. (Dixson 350.722/236)

Management Advisory Board (1997). Beyond bean counting: Effective financial management in the APS – 1998 and Beyond. Canberra: AGPS.

Wanna, J., O”Faircheallough, C., & Weller, P. (1999). Reform of budgeting and financial management (Chapter 8, pp. 126-144). Public Sector Management in Australia (2nd ed.). South Yarra: Macmillan.

Website: Agency resources and planned performance. In: National Archives of Australia. Retrieved from

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