Does accounting information contribute to a better understanding of public assets management? The case of local government infrastructural assets.

References

• Aghón, G., & Letelier, L. (2016). Local urban governments financing a comparison between countries. Estudios de Economía, 23(3), 77–97.
   Google Scholar
• Anthony, R. N. (1985). Games government accountants play. Harvard Business Review, 63(5), 161–170.
   Web of Science ®Google Scholar
• Barnett, V., & Lewis, T. (1994). Outliers in statistical data. Chichester: John Wiley.
   Google Scholar
• Bradbury, M. E., & Baskerville, R. F. (2008). The ‘NZ’ in ‘NZ IFRS’: Public benefit entity amendments. Australian Accounting Review, 18(3), 185–190. doi: 10.1111/j.1835-2561.2008.0023.x
   Web of Science ®Google Scholar
• Chaote, P., & Walter, S. (1981). America in ruins. USA: Duke University Press.
   Google Scholar
• Chatterjee, B., Mir, M. Z., Eddie, I. A., & Wise, V. (2017). Infrastructure reporting by New Zealand local authorities—perceptions and expectations. Accounting Research Journal, 30(1), 36–57. doi: 10.1108/ARJ-10-2013-0076
   Web of Science ®Google Scholar
• Cheng, R. H., & Harris, J. E. (2000). External reporting of capital assets: A sources and uses model. In E. Caperchione, & R. Mussari (Eds.), Comparative issues in local government accounting (pp. 191–209). Kluwer Academic Publishers.
   Google Scholar
• Christiaens, J., & Vanhee, C. (2003). Capital assets in governmental accounting reforms. Working Paper, University of Gent.
   Google Scholar
• Chung, I. H. (2018). Does the budget process matter for infrastructure spending? Capital budgeting in local government. Public Money & Management, forthcoming.
   Google Scholar
• Dollery, B., Byrnes, J., & Crase, L. (2007). The infrastructure crisis in Australian local government: A proposed federal asset fund solution. Australasian Journal of Regional Studies, 13(1), 3.
   Google Scholar
• Dollery, B., & Mounter, S. (2010). Local infrastructure investment, maintenance and renewal: A comparative analysis of contemporary Australian and New Zealand local government. Australasian Journal of Regional Studies, 16(2), 217–232.
   Google Scholar
• Ehalaiye, D., Botica Redmayne, N., & Laswad, F. (2017). Financial determinants of local government debt in New Zealand. Pacific Accounting Review, 29(4), 512–533. doi: 10.1108/PAR-11-2016-0104
   Web of Science ®Google Scholar
• IPSASB. (2015). The IPSASB’s Strategy for 2015 forward: Leading through change. Retrieved from https://www.ifac.org/system/files/publications/files/IPSASB-Strategy-2015-Forward-2.pdf
   Google Scholar
• Krugman, P. (2009). The Return of Depression Economics and the Crisis of 2008. New York, NY: W.W. Norton & Company, Inc.
   Google Scholar
• Lapsley, I., & Pallott, J. (1997). The capital accounting controversy in local government—A New Zealand—UK comparison, Working paper, Comparative International Governmental Accounting Research, Milan.
   Google Scholar
• Letelier S, L. E. (2011). Theory and evidence of municipal borrowing in Chile. Public Choice, 146(3), 395–411. doi: 10.1007/s11127-010-9596-7
   Web of Science ®Google Scholar
• Likierman, A. (1994). Resource accounting and budgeting in the UK: Current developments, Working paper, Workshop on Accounting and Accountability in the ‘New European Public Sector’ EIASM, Edinburgh.
   Google Scholar
• Local Government Act, New Zealand Statutes. (2002).
   Google Scholar
• Mautz, R. K. (1988). Editorial: Monuments, mistakes and opportunities. Accounting Horizons, 2(2), 123–128.
   Google Scholar
• Myerson, R. B. (2015). Moral hazard in high office and the dynamics of aristocracy. Econometrica, 83(6), 2083–2126. doi: 10.3982/ECTA9737
   Web of Science ®Google Scholar
• New Zealand Transport Agency. (2018). National land transport programme (NLTP). Retrieved from http://www.nzta.govt.nz/roads-and-rail
   Google Scholar
• New Zealand Treasury. (2015). Thirty year New Zealand infrastructure plan 2015. Retrieved from https://treasury.govt.nz/publications/infrastructure-plan/thirty-year-new-zealand-infrastructure-plan-2015
   Google Scholar
• New Zealand Treasury. (2018). New Zealand infrastructure plans. Retrieved from https://treasury.govt.nz/information-and-services/nz-economy/infrastructure/new-zealand-infrastructure-plans
   Google Scholar
• NZIER. (2012). Is local government fiscally responsible?, NZIER report to Local Government New Zealand, 11 September 2012, NZIER, New Zealand.
   Google Scholar
• OAG. (2013). Managing public assets. Retrieved from https://www.auditnz.govt.nz/publications-resources/asset-management/asset-management-for-public-entities/appendix.htm
   Google Scholar
• OAG. (2014). Water and roads: Funding and management challenges. Retrieved from https://www.oag.govt.nz/2014/assets
   Google Scholar
• OAG. (2015). Matters arising from the 2015-25 local authority long-term plans. Retrieved from https://www.oag.govt.nz/2015/ltps.
   Google Scholar
• OAG. (2017). Getting the right information to effectively manage public assets: Lessons from local authorities. Retrieved from https://www.oag.govt.nz/2017/local-authorities-assets
   Google Scholar
• Pallot, J. (1990). The nature of public sector assets: A response to Mautz. Accounting Horizons, 4(2), 79–85.
   Google Scholar
• Pallot, J. (1992). Elements of a theoretical framework for public sector accounting. Accounting, Auditing & Accountability Journal, 5(1), 38–59. doi: 10.1108/09513579210008244
   Google Scholar
• Pallot, J. (1997). Infrastructure accounting for local authorities: Technical management and political context. Financial Accountability & Management, 13(3), 225–42. doi: 10.1111/1468-0408.00035
   Google Scholar
• Pitesa, M., & Thau, S. (2013). Masters of the universe: How power and accountability influence self-serving decisions under moral hazard. Journal of Applied Psychology, 98(3), 550–558. doi: 10.1037/a0031697
   PubMed Web of Science ®Google Scholar
• Rowles, T., Hutton, B., & Bellamy, S. (1998). Accounting for infrastructure assets: The case of land under roads. Adelaide: The Annual Conference of Accounting Association of Australia and New Zealand.
   Google Scholar
• Thornton, G. (2014). Local government: A financial snapshot. New Zealand: Grant Thornton.
   Google Scholar
• Van Daniker, R., & Kwiatkowski, V. (1986). Infrastructure assets: An assessment of user needs and recommendations for financial reporting. GASB.
   Google Scholar
• Van Daniker, R. P., & Harris, J. (1999). Reporting about infrastructure: A preparer perspective. Public Budgeting and Finance (Summer), 111–17. doi: 10.1046/j.0275-1100.1999.01166.x
   Google Scholar
• Walker, R. G., Clarke, F. L., & Dean, G. W. (1999). Reporting on the state of infrastructure by local government. Accounting, Auditing and Accountability Journal, 12(4), 85–102. doi: 10.1108/09513579910283477
   Google Scholar
• Walker, R. G., Clarke, F. L., & Dean, G. W. (2000a). Use of CCA in the public sector: Lessons from Australia’s experience with public utilities. Financial Accountability & Management, 16(1), 1–32. doi: 10.1111/1468-0408.00095
   Google Scholar
• Walker, R. G., Clarke, F. L., & Dean, G. W. (2000b). Options for infrastructure reporting. Abacus, 36(2), 123–59. doi: 10.1111/1467-6281.00057
   Google Scholar
• Walker, R. G., Dean, G. W., & Edwards, P. J. (2004). Infrastructure reporting: Attitudes of preparers and potential users. Financial Accountability & Management, 20(4), 351–375. doi: 10.1111/j.1468-0408.2004.00199.x
   Google Scholar
• Walls, J. (2018). The scale of New Zealand’s infrastructure deficit is ‘massive’ and can’t be fixed without billions of dollars of private capital. Retrieved from https://www.interest.co.nz/news/93445/scale-new-zealand%E2%80%99s-infrastructure-deficit-massive-and-cant-be-fixed-without-billions
   Google Scholar
• XRB. (2017). PBE IPSAS 17—property, plant and equipment. Wellington, New Zealand: External Reporting Board (XRB).
   Google Scholar