References
- Hodges , R. and Mellett , H. 2004 . Reporting PFI in annual accounts: a user's perspective . Public Money & Management , 24 ( 3 ) : 153 – 158 .
- Jones , R. 1992 . The development of conceptual frameworks of accounting for the public sector . Financial Accountability & Management , 8 ( 4 ) : 249 – 264 .
- Laughlin , R. Pallot , J. 1998 . “ Trends, patterns and influencing factors: some reflections ” . In Global Warning! Debating International Developments in New Public Financial Management , Edited by: Olson , O. Oslo : Cappelen Akademisk Forlag .
- Lüder , K. 1994 . “ The ‘contingency model’ reconsidered: experiences from Italy, Japan and Spain ” . In Perspectives on Performance Measurement and Public Sector Accounting , Edited by: Buschor , E. and Schedler , K. Bern : Haupt .
- Olson , O. , Guthrie , J. and Humphrey , C. 1998 . Global Warning! Debating International Developments in New Public Financial Management , Oslo : Cappelen Akademisk Forlag .
- Skaerbaek , P. and Thisted , J. A. 2004 . Unit costs in central government annual reports: a critical appraisal of the practices developed . European Accounting Review , 13 ( 1 ) : 7 – 38 .
- Steccolini , I. 2004 . Is the annual report an accountability medium? An empirical investigation into Italian local government . Financial Accountability & Management , 20 ( 3 ) : 327 – 350 .
- van Helden , G. J. 2005 . Researching public sector transformation: the role of management accounting . Financial Accountability & Management , 21 ( 1 ) : 99 – 133 .
- Walker , R. G. Clarke , F. L. 2000 . Use of CCA in the public sector: lessons from Australia's experience with public utilities . Financial Accountability & Management , 16 ( 1 ) : 1 – 32 .