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Elements of a Theoretical Framework for Public Sector Accounting

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 1 March 1992

5240

Abstract

Suggests a notion of community assets based on common property that recognizes the fundamental importance of accountability and democratic control over resources in the public sector, the sociopolitical nature of accounting, and the need to give visibility to public as well as private interests. The development of such a concept has immediate effects on the way the accounting entity and the relationship between government and society are viewed and may even have ramifications for accounting in the “private” sector.

Keywords

Citation

Pallot, J. (1992), "Elements of a Theoretical Framework for Public Sector Accounting", Accounting, Auditing & Accountability Journal, Vol. 5 No. 1. https://doi.org/10.1108/09513579210008244

Publisher

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MCB UP Ltd

Copyright © 1992, MCB UP Limited

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