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Public Money & Management Volume 18, 1998 - Issue 2
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Original Articles

The Conceptual Framework of Resource Accounting

Rowan Jones The University of Birmingham
Pages 11-16 | Published online: 15 Mar 2010

Citations (11)

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Read on this site (4)

Ron Hodges. (2016) New development: The conundrum of fair value measurement—evidence from the UK FRAB. Public Money & Management 36:3, pages 227-230.
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Zakiah Saleh & Maurice W. Pendlebury. (2006) Accruals Accounting in Government – Developments in Malaysia. Asia Pacific Business Review 12:4, pages 421-435.
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Sheila Ellwood & Sue Newbury. (2006) A bridge too far: a common conceptual framework for commercial and public benefit entities. Accounting and Business Research 36:1, pages 19-32.
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Sheila Ellwood. (2003) Bridging the GAAP across the UK public sector. Accounting and Business Research 33:2, pages 105-121.
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Articles from other publishers (7)

John Richard Edwards. (2021) Cash to accruals accounting in British central government: A journey through time. Financial Accountability & Management 39:1, pages 40-59.
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Alessandro Giosi. 2020. Accountability, Ethics and Sustainability of Organizations. Accountability, Ethics and Sustainability of Organizations 155 173 .
Adriana Bruno & Irvine Lapsley. (2018) The emergence of an accounting practice. Accounting, Auditing & Accountability Journal 31:4, pages 1045-1066.
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MARK CHRISTENSEN. (2007) What We Might Know (But Aren't Sure) About Public-Sector Accrual Accounting. Australian Accounting Review 17:43, pages 51-65.
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MARK CHRISTENSEN. (2009) What We Might Know (But Aren't Sure) About Public‐Sector Accrual Accounting. Australian Accounting Review 17:41, pages 51-65.
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Nico P. Mol & Johan A.M. de Kruijf. (2003) Accounting for hybridity: accrual budgeting in the dutch central government. Journal of Public Budgeting, Accounting & Financial Management 15:4, pages 542-564.
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Mark Christensen. (2016) Accrual accounting in the public sector: the case of the New South Wales government. Accounting History 7:2, pages 93-124.
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