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Debates

Debate: Accounting for public sector assets—the implications of ‘service potential’

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References

  • Airoldi, G. (2020). Principles of management. EGEA.
  • Christiaens, J., Rommel, J., Barton, A., & Everaert, P. (2012). Should all capital goods of governments be recognised as assets in financial accounting? Baltic Journal of Management, 7(4), 429–443.
  • Mautz, R. K. (1988). Monuments, mistakes and opportunities. Accounting Horizons, 2(2), 123–128.
  • Newberry, S. M. (2001). Public sector accounting: A common reporting framework? Australian Accounting Review, 11(1), 2–7.
  • Pallot, J. (1990). The nature of public sector assets: A response to Mautz. Accounting Horizons, 4(2), 79–85.
  • Pallot, J. (1992). Elements of a theoretical framework for public sector accounting. Accounting, Auditing & Accountability Journal, 5(1), 38–58.
  • Zeff, S. A. (1961). A critical examination of the orientation postulate in accounting, with particular attention to its historical development. PhD thesis, University of Michigan.

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