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Rethinking Public AccountingPolicy and Practice of Accrual Accounting in Government$
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S.K. Das

Print publication date: 2008

Print ISBN-13: 9780195698336

Published to Oxford Scholarship Online: October 2012

DOI: 10.1093/acprof:oso/9780195698336.001.0001

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Accrual Accounting in the Australian Government

Accrual Accounting in the Australian Government

Chapter:
(p.70) 4 Accrual Accounting in the Australian Government
Source:
Rethinking Public Accounting
Author(s):

S.K. Das

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780195698336.003.0004

This chapter analyses the experience of the Australian government in converting to accrual accounting. The adoption of accrual reporting by governments in Australia represents an important step in Australia's reform initiative to develop a more businesslike reporting model for the government departments—a model that accounts for the full cost of service delivery. Accrual accounting has provided a more comprehensive measure, over cash accounting, of the total activity of the government and the long-term effects of current policy, thereby enhancing governments' fiscal transparency and accountability. Accrual accounting has also been responsible for bringing about sustainability and sound fiscal management, and providing policymakers with information about the financial effects of current policies on future generations.

Keywords:   government accounting, public accounting, Australia, accounting reform, cash accounting, fiscal accountability, fiscal management, fiscal policy, public sector reforms, accrual accounting

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