摘要:

In assessing the usefulness of consolidated accrual reporting for governments there are grounds for both optimism and caution. Accrual reporting offers some advantages although a number of government specific issues relating to the preparation and interpretation of government accrual accounts need to be addressed. These issues include the implications of the different role of governments compared to businesses and boundary issues, such as the treatment of public pensions.Accrual reports will not meet all our reporting needs and the limitations of the reports will need to be understood by users. Commonwealth and State treasuries are currently examining accrual reporting issues. A number of treasuries have already published consolidated accrual reports and most remaining jurisdictions are to trial the preparation of consolidated accrual reports.

ISSN:0313-6647    

DOI:10.1111/j.1467-8500.1996.tb01186.x

出版商:Blackwell Publishing Ltd    

年代:1996

数据来源: WILEY

摘要:

These two perspectives on the need for state governments were presented to the RIPAA National Conference on 30 November 1995, Brisbane.

ISSN:0313-6647    

DOI:10.1111/j.1467-8500.1996.tb01187.x

出版商:Blackwell Publishing Ltd    

年代:1996

数据来源: WILEY

摘要:

This review, delivered in July 1995, was cornmissioned by the Department of the Prime Minister&Cabinet. It was designed to assess the procedures adopted in commonwealth—state reform processes and to draw front that analysis some basic lessons or insights that might assist future stages. The report is republished with only minor changes in style and text. The original report included an executive summary, descriptions of the reforms considered, and a list of those interviewed. The author would like to thank Alison Hemmings, of the Commonwealth‐State Relations Secretariat, for her assistance during the rev

ISSN:0313-6647    

DOI:10.1111/j.1467-8500.1996.tb01188.x

出版商:Blackwell Publishing Ltd    

年代:1996

数据来源: WILEY

摘要:

COAG was formed out of a concern by commonwealth, state and territory governments to improve intergovernmental cooperation. In particular, COAG allowed leaders and central agencies to discuss and coordinate policy frameworks from a whole‐of‐government perspective. It also has increased the prospects of further reform to Australia's political system in the areas of financial arrangements, international treaties and constitutional ref

ISSN:0313-6647    

DOI:10.1111/j.1467-8500.1996.tb01189.x

出版商:Blackwell Publishing Ltd    

年代:1996

数据来源: WILEY

摘要:

Until it was discontinued in 1988, the Australian Journal of Public Administration published an administrative chronicle intended to document the events of the past year in state and commonwealth administrations.This administrative essay, the first of a projected annual series, has a different, although related purpose. It is organised on a thematic, rather than a state‐by‐state basis, and attempts to describe and to illuminate the main issues in public administration in Australia as they emerged through the events of 1995.In a short essay, detail must necessarily be sacrificed in order to capture the main trends. Nevertheless, the major features of the administrative landscape, as they appeared during 1995, have been faithfully recor

ISSN:0313-6647    

DOI:10.1111/j.1467-8500.1996.tb01190.x

出版商:Blackwell Publishing Ltd    

年代:1996

数据来源: WILEY

ISSN:0313-6647    

DOI:10.1111/j.1467-8500.1996.tb01191.x

出版商:Blackwell Publishing Ltd    

年代:1996

数据来源: WILEY

摘要:

Book reviewed in this article:Reform and Reversal: Lessons from the Coalition Government in NSW 1988—1995 MARTIN LAFFIN and MARTIN PAINTERNovember 1975: The Inside Story of Australia's Greatest Political Crisis. PAUL KELLYA Howard Government? Inside the Coalition. GERARD HENDERSONA Radical Tory. SIR GARFIELD BARWICKFlying the Kite — Travels of an Australian PoliticianWhatever It Takes. GRAHAM RICHARDSONStraight Left. TOM URENConfessions of a Failed Finance Minister. PETER WALSHThe Politics of Australian Child Care: From Philanthropy to Feminism. DEBORAH BRENNANPower and Politics in the City: Brisbane in Transition. JANICE CAULFIELD and JOHN WANNAThe Making of Medibank. R.B. SCOTTON and C.R. MACDONALDAboriginal Self‐Determination in Australia. CHRISTINE FLETCHERAustralia's Cities: Issues, Strategies and Policies for Urban Australia in the 1990s. PATRICK TROYEquity and Citizenship Under Keating. MICHAEL HOGAN and KATHY D

ISSN:0313-6647    

DOI:10.1111/j.1467-8500.1996.tb01192.x

出版商:Blackwell Publishing Ltd    

年代:1996

数据来源: WILEY

摘要:

Economic Security and Intergenerational Justice: A Look at North America. THEODORE R. MARMOR, TIMOTHY M. SMEEDING and VERNON L. GREENEEquality in Diversity: History of the Commonwealth Grants CommissionTreaty‐Making and Australia: Globalisation versus Sovereignty? PHILIP ALSTON and MADELAINE CHI

ISSN:0313-6647    

DOI:10.1111/j.1467-8500.1996.tb01193.x

出版商:Blackwell Publishing Ltd    

年代:1996

数据来源: WILEY

ISSN:0313-6647    

DOI:10.1111/j.1467-8500.1996.tb01194.x

出版商:Blackwell Publishing Ltd    

年代:1996

数据来源: WILEY