Implementing IFRSs in the public sector: caveats from a case in the UK

References

• Abrahamson , E. 1996 . Management fashion . Academy of Management Review , 21 ( 1 ) : 254 – 285 .
   Web of Science ®Google Scholar
• ASB . 1998 . Application Note F to Financial Reporting Standard 5 Reporting the Substance of Transactions London
   Google Scholar
• Audit Commission . 2009 . Managing the Transition to IFRS London Local government IFRS briefing paper 3
   Google Scholar
• Barton , A. 2005 . Professional accounting standards and the public sector—a mismatch . Abacus , 41 ( 2 ) : 138 – 158 .
   Web of Science ®Google Scholar
• Blumer , H. 1969 . Symbolic Interactionism: Perspective and Method , New Jersey : Prentice-Hall .
   Google Scholar
• Brady , K. 2007 . Do NZ IFRS meet the public sector's needs? . Chartered Accountants Journal , 86 ( 10 ) : 19 – 20 .
   Google Scholar
• Chartered Institute of Management Accountants . 2009 . IFRS and the Public Sector London Topic Gateway Series No. 58
   Google Scholar
• Connolly , C. and Hyndman , N. 2006 . The actual implementation of accrual accounting: caveats from a case within the UK public sector . Accounting, Auditing & Accountability Journal , 19 ( 2 ) : 272 – 290 .
   Google Scholar
• Dunne , T. , Fifield , S. , Finningham , G. , Fox , A. , Hannah , G. , Helliar , C. , Power , D. and Veneziani , M. 2008 . The Implementation of IFRS in the UK, Italy and Ireland (Executive Summary) . See www.icas.org.uk/site/cms/download/res_helliar_IFRS_exec_summ.pdf
   Google Scholar
• Financial Reporting Advisory Board . 2007 . Accounting for PPP Arrangements Including PFI Contracts London
   Google Scholar
• Gainsbury , S. 2007 . PFI debts might stay off balance sheet . Public Finance , 12–18 October : 10.
   Google Scholar
• Gallen , P. 2007 . IFRS—converting the public sector . The Account , September : 5 – 7 .
   Google Scholar
• Hodges , R. and Mellet , H. 1999 . Accounting for the Private Finance Initiative in the United Kingdom National Health Service . Financial Accountability & Management , 15 ( 3/4 ) : 275 – 290 .
   Google Scholar
• Hood , C. 1995 . The ‘New Public Management’ in the 1980s: variations on a theme . Accounting, Organizations and Society , 20 ( 2/3 ) : 93 – 109 .
   Web of Science ®Google Scholar
• International Accounting Standards Board . 2010 . International Financial Reporting Standards London
   Google Scholar
• Institute of Chartered Accountants in England and Wales . 2007 . EU Implementation of IFRS and the Fair Value Directive: A Report for the European Commission London
   Google Scholar
• Jeanjean , T. and Stolowy , H. 2008 . Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption . Journal of Accounting and Public Policy , 27 ( 6 ) : 480 – 494. .
   Web of Science ®Google Scholar
• Lapsley , I. 1999 . Accounting and the New Public Management: instruments of substantive efficiency or a rationalising modernity? . Financial Accountability & Management , 15 ( 3/4 ) : 201 – 207 .
   Google Scholar
• Montesinos , V. and Vela , J. M. 2000 . Governmental accounting in Spain and the European Monetary Union: a critical perspective . Financial Accountability & Management , 16 ( 2 ) : 129 – 150 .
   Google Scholar
• NIAO . 2010 . Financial Auditing and Reporting: General Report by the Comptroller and Auditor General for Northern Ireland—2009 Belfast
   Google Scholar
• PricewaterhouseCoopers . 2009 . What is IFRS? London
   Google Scholar
• Rixon , D. 2009 . Valuation in public sector agencies: impact on financial reporting through the implementation of International Financial Standards: focus on Canadian workers compensation boards . Journal of Financial Management and Analysis , 22 ( 1 ) : 16 – 27 .
   Google Scholar
• Ryan , C. , Guthrie , J. and Day , R. 2007 . Politics of financial reporting and the consequences for the public sector . Abacus , 43 ( 4 ) : 474 – 487 .
   Web of Science ®Google Scholar
• Scott , J. 2010 . Spotlight on public sector accounting . Chartered Accountant Journal , 89 ( 6 ) : 39 – 40 .
   Google Scholar
• Scrutiny Unit . 2009 . Adoption of IFRS by Central Government. Briefing Note by the House of Commons Scrutiny Unit . See www.parliament.uk/documents/upload/IFRSbriefing.pdf
   Google Scholar
• Simon , L. and Alan , T. 2004 . Implication of IFRS for sector-neutral standard setting . Chartered Accountant Journal , 83 ( 6 ) : 21 – 24 .
   Google Scholar
• Treasury . 1999 . Technical Note 1, Guides to PFI: How to Account for PFI Transactions London
   Google Scholar
• Treasury . 2007 . Budget 2007 . See http://webarchive.nationalarchives.gov.uk/+/http://www.hm-treasury.gov.uk/media/1/A/bud07_chapter6_253.pdf
   Google Scholar
• Vinnari , E. M. and Nasi , S. 2008 . Creative accrual accounting in the public sector: milking water utilities to balance municipal budgets and accounts . Financial Accountability & Management , 24 ( 2 ) : 97 – 116 .
   Google Scholar