New development: The conceptual underpinnings of international public sector accounting

Sheila M Ellwood; Susan M Newberry

doi:10.1080/09540962.2016.1140974

New development: The conceptual underpinnings of international public sector accounting

Sheila M Ellwood
, Susan M Newberry

Cabot Institute for the Environment

Research output: Contribution to journal › Article (Academic Journal)

25 Citations (Scopus)

786 Downloads (Pure)

Abstract

The conceptual underpinnings of accounting standards are potentially very important for the future of public sector accounting internationally. The authors explain why and comment on the implications for public sector accounting.

Original language	English
Pages (from-to)	231-234
Number of pages	4
Journal	Public Money and Management
Volume	36
Issue number	3
Early online date	3 Feb 2016
DOIs	https://doi.org/10.1080/09540962.2016.1140974
Publication status	Published - 31 Mar 2016

Keywords

Accounting standards
conceptual framework
IFRS
IPSAS
public sector accounting

Access to Document

10.1080/09540962.2016.1140974

Full-text PDF (accepted author manuscript)
This is the author accepted manuscript (AAM). The final published version (version of record) is available online via Taylor & Francis at http://www.tandfonline.com/doi/full/10.1080/09540962.2016.1140974. Please refer to any applicable terms of use of the publisher.
Accepted author manuscript, 633 KB

Handle.net

Persistent link

Cite this

@article{8c805b0dd4084b3aa2bb7f04cf716f84,

title = "New development: The conceptual underpinnings of international public sector accounting",

abstract = "The conceptual underpinnings of accounting standards are potentially very important for the future of public sector accounting internationally. The authors explain why and comment on the implications for public sector accounting.",

keywords = "Accounting standards, conceptual framework, IFRS, IPSAS, public sector accounting",

author = "Ellwood, \{Sheila M\} and Newberry, \{Susan M\}",

year = "2016",

month = mar,

day = "31",

doi = "10.1080/09540962.2016.1140974",

language = "English",

volume = "36",

pages = "231--234",

journal = "Public Money and Management",

issn = "0954-0962",

publisher = "Routledge",

number = "3",

}

TY - JOUR

T1 - New development

T2 - The conceptual underpinnings of international public sector accounting

AU - Ellwood, Sheila M

AU - Newberry, Susan M

PY - 2016/3/31

Y1 - 2016/3/31

N2 - The conceptual underpinnings of accounting standards are potentially very important for the future of public sector accounting internationally. The authors explain why and comment on the implications for public sector accounting.

AB - The conceptual underpinnings of accounting standards are potentially very important for the future of public sector accounting internationally. The authors explain why and comment on the implications for public sector accounting.

KW - Accounting standards

KW - conceptual framework

KW - IFRS

KW - IPSAS

KW - public sector accounting

U2 - 10.1080/09540962.2016.1140974

DO - 10.1080/09540962.2016.1140974

M3 - Article (Academic Journal)

SN - 0954-0962

VL - 36

SP - 231

EP - 234

JO - Public Money and Management

JF - Public Money and Management

IS - 3

ER -

New development: The conceptual underpinnings of international public sector accounting

Abstract

Keywords

Access to Document

Handle.net

Fingerprint

Cite this