How might harmonization influence the future prevalence of public sector creative accounting? Ron Hodges

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Uploaded by Ron Hodges     Uploaded date: March 30, 2020    
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Publication date
December 01, 2018
Author(s)
Paper language
Abstract
This paper considers the signifi cance of future harmonization on public sector creative forms of accounting (PSCA) in the context of both national accounting and government financial reporting. The analysis is carried out through a review of studies provided in the academic and official literatures. Examples are provided of PSCA in a ‘broad’ context of any manipulation of financial information and in a ‘focused’ context, referring to the reporting of deficit / surplus and associated levels of debt. The analysis is related to the infl uence of harmonization using the classification of information-manipulating behaviour drawn from Birnberg, Turopolec, and Young (1983). There is potential for accounting harmonization to improve the analysability of data to restrict PSCA. However, although many techniques of PSCA have been identified, the drivers and controllers of PSCA remain unclear. Accounting researchers should use their specialist understanding to draw out the differences between apparently consistent frameworks of accounting and to understand the policy effects and social implications of harmonization and related creative forms of accounting. There are relatively few studies of PSCA. This paper represents the first study that seeks to relate PSCA to the increasing tendency towards harmonisation of accounting in the public sector context. An agenda is included to guide researchers towards issues that are worthy of further consideration in this important area of study.
Preferred Citation
Hodges, R. (2018), “How might harmonization influence the future prevalence of public sector creative accounting?” Tékhne - Review of Applied Management Studies, vol. 16, no. 1, pp. 3-14. https://content.sciendo.com/view/journals/tekhne/16/1/article-p3.xml
Keywords
accounting harmonization; public sector; creative accounting.
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Category
  • International Accounting / Accounting Harmonization
  • Performance measurement
Type of Paper
Published paper

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