ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1992.tb00440.x

出版商:Blackwell Publishing Ltd    

年代:1992

数据来源: WILEY

摘要:

This paper analyses the need for an adequate conceptual framework for financial reporting, particularly in the public sector, and examines several factors which may have worked against progress in the UK in developing such a conceptual framework in the past. The paper then analyses in detail the needs of potential users for capital accounting information in public sector financial reports, and the relevance of accruals accounting and different measurement bases in this context. Given the large amount of existing work outside the UK on the development of conceptual frameworks for financial reporting, the paper argues the need not for a new framework, but rather for a more focused analysis of several key conceptual issues that are relevant to meeting user needs.

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1992.tb00441.x

出版商:Blackwell Publishing Ltd    

年代:1992

数据来源: WILEY

摘要:

This paper offers a review of the conceptual framework projects that have been done by, or on behalf of, accounting standard‐setting bodies, and that have concerned themselves with public sector accounting. Developments since 1966 in North America are the primary focus, although the UK and New Zealand are also explicitly addressed. The major theme identified is the ubiquity of the user/user needs approach, despite the continuing lack of evidence about user needs. The paper tries to explain this and concludes that standard‐setting bodies have used these conceptual frameworks to establish their own legitimacy, by appealing to the public inter

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1992.tb00442.x

出版商:Blackwell Publishing Ltd    

年代:1992

数据来源: WILEY

摘要:

This paper argues that the search for external users of public sector financial reports, and for decisions for which users might plausibly need information that could feasibly be provided in general purpose financial statements, has failed empirically and theoretically. The implications for the construction of a conceptual framework for public sector financial reporting are examined. It is suggested that‘intermediate’users operating in an environment of‘indirect control’might form an appropriate basis for a conceptual framework. Some tentative observations about such a framework are made and its application in accounting for central government agencies is e

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1992.tb00443.x

出版商:Blackwell Publishing Ltd    

年代:1992

数据来源: WILEY

摘要:

This paper takes a user needs perspective to analyse the usefulness of past and current systems of financial reporting by local authorities and the National Health Service (NHS). It suggests that attempts to construct a conceptual framework should be more closely aligned to the findings of studies of actual usage of financial reports in both of the sectors. These point to the need for simplified reporting systems which recognise (a) different levels of capability and resource availability to interrogate financial information and (b) the need to articulate with, but decrease total reliance on, the traditional general purpose financial report.

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1992.tb00444.x

出版商:Blackwell Publishing Ltd    

年代:1992

数据来源: WILEY

摘要:

The regulation of monopoly utilities represents one of the‘new frontiers’between the state and the private sector. Conceptual frameworks developed for profit‐making companies are relevant to several of the central issues facing regulatory accounting. However, the role of regulation as a surrogate for the market place brings with it additional complexities for the clear attribution of accountability between the regulated company and the regulator with regard to the investor and the public. This means that key issues on procedures, confidentiality and public access to financial information on the regulated companies, and on the basis of regulatory decisions, must also be addressed within a conceptual framework for regulated industries. Without a general clarification of these issues, the process of regulation will increasingly be judged to be simply discretionary, rather than as publicly accoun

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1992.tb00445.x

出版商:Blackwell Publishing Ltd    

年代:1992

数据来源: WILEY

摘要:

The public good nature of information in the public sector means that the concept of direct‘user need’as a basis for the development of a conceptual framework for financial reporting needs to be extended to the more general concept of‘individual informational benefits’. Lack of individual demand for financial reporting information does not imply zero potential individual benefit from the use of such information. The achievement of a social optimum in the use of information is likely to require both a well‐grounded conceptual framework for financial reporting and independent monitoring bodies able to make effective use of the in

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1992.tb00446.x

出版商:Blackwell Publishing Ltd    

年代:1992

数据来源: WILEY