References
- ASB . 1999 . Statement of Principles for Financial Reporting London
- ASB . 2005a . Statement of Principles for Financial Reporting Proposed Interpretation for Public Benefit Entities Exposure Draft London
- ASB . 2005b . Reporting Standard 1: Operating and Financial Review London
- ASB . 2006a . Heritage Assets–Can Accountants Do Better? Discussion Paper London
- ASB . 2006b . Accounting for Heritage Assets: Financial Reporting Exposure Draft No. 40 London
- ASB . 2006c . Reporting Statement: Operating and Financial Review London
- ASB . 2007 . Statement of Principles for Financial Reporting Interpretation for Public Benefit Entities London
- Bebbington , J. , Gray , R. and Laughlin , R. 2001 . Financial Accounting Practice and Principles , 3rd edn , London : Thomson Learning .
- Broadbent , J. and Guthrie , J. 2008 . Public sector to public services: 20 years of contextual accounting research . Accounting, Auditing and Accountability Journal , 21 ( 2 ) : 129 – 169 .
- Day , P. and Klein , R. 1987 . Accountabilities: Five Public Services , London : Tavistock .
- EFRAG . 2007 . “ Stewardship/accountability as an objective of financial reporting ” . In Pro-Active Accounting Activities in Europe Report Brussels
- GASB . 2006 . Why Government Accounting and Financial Reporting is—and Should be—Different White Paper New York
- IASB . 2006 . Preliminary Views on an Improved Conceptual Framework: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information Discussion Paper London
- IASB . 2008 . An Improved Conceptual Framework for Financial Reporting London Chapters 1 and 2
- IPSASB . 2007 . Strategy and Operational Plan 2007–2009 , New York : IFAC .
- IPSASB . 2008 . Draft Consultation Paper on the Public Sector Conceptual Framework , New York : IFAC .
- Laughlin , R. and Puxty , A. 1983 . Accounting regulation: an alternative perspective . Journal of Business Finance and Accounting , 10 ( 3 ) : 451 – 479 .
- Lennard , A. 2007 . Stewardship and the objectives of financial statements . Accounting in Europe , 4 : 51 – 66 .
- Lowe , E. A. 1972 . The finance director's role in the formulation and implementation of strategy . Journal of Business Finance , 4 ( 4 ) : 58 – 63 .
- Mattessich , R. 1964 . Accounting and Analytical Methods , Houston : Scholars Book Co. .
- Roberts , J. and Scapens , R. 1985 . Accounting systems and systems of accountability . Accounting, Organizations and Society , 10 ( 4 ) : 443 – 456 .
- RSM Robson Rhodes and CIPFA . 2006a . Public Benefit OFRs—A Catalyst for Enhancing Accountabiltiy , London : CIPFA .
- RSM Robson Rhodes and CIPFA . 2006b . Public Benefit OFRs—A Catalyst for Enhancing Accountability? Key Messages from the Consultation , London : CIPFA .
- Simpkins , K. 2006 . The IASB/FASB Conceptual Framework Project's Preliminary Views on an Improved Conceptual Framework for Financial Reporting , Working Paper to Australia CanadaNew Zealand and UK : Accounting Standards Boards .
- Stewart , J. 1984 . “ The role of information in public accountability ” . In Issues in Public Sector Accounting , Edited by: Hopwood , A. and Tomkins , C. 13 – 34 . London : Philip Allan .