{"id":"https://openalex.org/W2103567407","doi":"https://doi.org/10.1108/09513579910298471","title":"Australian public sector financial reporting: a case of cooperative policy formulation","display_name":"Australian public sector financial reporting: a case of cooperative policy formulation","publication_year":1999,"publication_date":"1999-12-01","ids":{"openalex":"https://openalex.org/W2103567407","doi":"https://doi.org/10.1108/09513579910298471","mag":"2103567407"},"language":"en","primary_location":{"id":"doi:10.1108/09513579910298471","doi":"https://doi.org/10.1108/09513579910298471","is_oa":false,"landing_page_url":"https://doi.org/10.1108/09513579910298471","pdf_url":null,"source":{"id":"https://openalex.org/S4210224324","display_name":"Accounting Auditing & Accountability Journal","issn_l":"0951-3574","issn":["0951-3574","1368-0668","1758-4205","2051-3151"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","ki-jl-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Auditing & Accountability Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5067047835","display_name":"Christine Ryan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I160993911","display_name":"Queensland University of Technology","ror":"https://ror.org/03pnv4752","country_code":"AU","type":"education","lineage":["https://openalex.org/I160993911"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"Christine Ryan","raw_affiliation_strings":["School of Accountancy, Queensland University of Technology, Brisbane,Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accountancy, Queensland University of Technology, Brisbane,Australia","institution_ids":["https://openalex.org/I160993911"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5067047835"],"corresponding_institution_ids":["https://openalex.org/I160993911"],"apc_list":null,"apc_paid":null,"fwci":4.97,"has_fulltext":false,"cited_by_count":41,"citation_normalized_percentile":{"value":0.96300211,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"12","issue":"5","first_page":"561","last_page":"582"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7314000129699707,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7314000129699707,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.1624000072479248,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.03920000046491623,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/public-sector-financial-reporting","display_name":"government financial reporting","score":0.9490000009536743},{"id":"https://openalex.org/keywords/government-accounting-standards","display_name":"government accounting standards","score":0.8610000014305115},{"id":"https://openalex.org/keywords/accounting-profession","display_name":"accounting profession","score":0.4359999895095825},{"id":"https://openalex.org/keywords/regulatory-agencies","display_name":"regulatory agencies","score":0.8510000109672546},{"id":"https://openalex.org/keywords/policy-formulation","display_name":"policy formulation","score":0.8960000276565552},{"id":"https://openalex.org/keywords/policy-networks","display_name":"policy networks","score":0.7570000290870667},{"id":"https://openalex.org/keywords/policy-communities","display_name":"policy communities","score":0.8410000205039978},{"id":"https://openalex.org/keywords/australian-public-sector","display_name":"Australian public sector","score":0.6340000033378601},{"id":"https://openalex.org/keywords/value-for-money","display_name":"value for money","score":0.6970000267028809},{"id":"https://openalex.org/keywords/stakeholder-engagement","display_name":"stakeholder engagement","score":0.7170000076293945}],"concepts":[{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.7256664633750916},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6484376192092896},{"id":"https://openalex.org/C2776050585","wikidata":"https://www.wikidata.org/wiki/Q7439360","display_name":"Scrutiny","level":2,"score":0.5966916084289551},{"id":"https://openalex.org/C2777582232","wikidata":"https://www.wikidata.org/wiki/Q5013414","display_name":"CONTEST","level":2,"score":0.5563631057739258},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5239824652671814},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5085307359695435},{"id":"https://openalex.org/C109986646","wikidata":"https://www.wikidata.org/wiki/Q546113","display_name":"Public policy","level":2,"score":0.4263143539428711},{"id":"https://openalex.org/C2776949292","wikidata":"https://www.wikidata.org/wiki/Q471855","display_name":"Jurisdiction","level":2,"score":0.42460396885871887},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.42306482791900635},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.35052797198295593},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3471367359161377},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3392399251461029},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.22169426083564758},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.08933952450752258},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C136264566","wikidata":"https://www.wikidata.org/wiki/Q159810","display_name":"Economy","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/09513579910298471","doi":"https://doi.org/10.1108/09513579910298471","is_oa":false,"landing_page_url":"https://doi.org/10.1108/09513579910298471","pdf_url":null,"source":{"id":"https://openalex.org/S4210224324","display_name":"Accounting Auditing & Accountability Journal","issn_l":"0951-3574","issn":["0951-3574","1368-0668","1758-4205","2051-3151"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","ki-jl-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Auditing & Accountability Journal","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.7297000288963318,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":37,"referenced_works":["https://openalex.org/W63419326","https://openalex.org/W595658593","https://openalex.org/W629946391","https://openalex.org/W651424814","https://openalex.org/W1480730624","https://openalex.org/W1543912859","https://openalex.org/W1550360831","https://openalex.org/W1588395509","https://openalex.org/W1594936338","https://openalex.org/W1596722326","https://openalex.org/W1599922324","https://openalex.org/W1607947946","https://openalex.org/W1966518893","https://openalex.org/W1968330894","https://openalex.org/W1979071133","https://openalex.org/W1983488985","https://openalex.org/W1988391471","https://openalex.org/W1989122621","https://openalex.org/W1992954849","https://openalex.org/W1998116518","https://openalex.org/W2024989359","https://openalex.org/W2030568050","https://openalex.org/W2037927976","https://openalex.org/W2059770760","https://openalex.org/W2062105863","https://openalex.org/W2070313223","https://openalex.org/W2079348078","https://openalex.org/W2119084303","https://openalex.org/W2136429448","https://openalex.org/W2146241973","https://openalex.org/W2147842091","https://openalex.org/W2478855530","https://openalex.org/W2606066388","https://openalex.org/W2999293490","https://openalex.org/W3133729164","https://openalex.org/W3213591101","https://openalex.org/W6610922421"],"related_works":["https://openalex.org/W193967201","https://openalex.org/W45501070","https://openalex.org/W7211980198","https://openalex.org/W7100174638","https://openalex.org/W1510095283","https://openalex.org/W7098426978","https://openalex.org/W2009776098","https://openalex.org/W2264408973","https://openalex.org/W3023956701","https://openalex.org/W7090744284"],"abstract_inverted_index":{"In":[0],"the":[1,5,62,69,75,78,85,92,98,110,114,120,129,132,144,147,150,156,181,191,205,211,216],"past":[2],"two":[3],"decades,":[4],"public":[6,32,70,99,121,133],"sector":[7,33,122,134],"both":[8],"in":[9,55,68,91,135,153],"Australia":[10,136],"and":[11,27,41,51,64,113,149,161,186,190,209],"overseas":[12],"has":[13,22,46,88,202],"undergone":[14],"a":[15,106,174],"period":[16],"of":[17,31,53,77,94,155,177,184,188,199,207,213,218],"intense":[18],"change.":[19],"The":[20,35,193],"focus":[21],"been":[23],"on":[24,43],"efficiency,":[25],"effectiveness":[26],"value":[28],"for":[29,97,117,204,210],"money":[30],"operations.":[34],"methods":[36],"by":[37,142,173],"which":[38],"governments":[39],"account":[40],"report":[42],"their":[44],"operations":[45],"received":[47],"scrutiny.":[48],"While":[49],"Treasuries":[50,185],"Departments":[52,187],"Finance":[54,189],"each":[56,154],"Australian":[57,157],"jurisdiction":[58],"have":[59,103],"traditionally":[60],"formulated":[61,172],"reporting":[63,140],"accounting":[65,86,95,111,123,178],"rules":[66],"used":[67,166],"sector,":[71],"since":[72],"1983,":[73],"with":[74],"formation":[76],"Public":[79],"Sector":[80],"Accounting":[81],"Standards":[82],"Board":[83],"(PSASB),":[84],"profession":[87,112],"become":[89],"involved":[90],"setting":[93],"standards":[96,124],"sector.":[100],"Several":[101],"researchers":[102],"suggested":[104],"that":[105,169,196,219],"\u201ccontest\u201d":[107],"exists":[108],"between":[109,146],"government":[115,151],"regulators":[116,152],"control":[118],"over":[119],"process.":[125],"This":[126],"paper":[127,194],"explores":[128],"processes":[130],"whereby":[131],"formulates":[137],"its":[138],"financial":[139],"policies":[141],"examining":[143],"interactions":[145],"PSASB":[148],"jurisdictions.":[158],"Policy":[159],"community":[160],"policy":[162,170,200,208],"network":[163],"theory":[164],"are":[165],"to":[167,215],"argue":[168],"is":[171],"\u201ccooperative\u201d":[175],"grouping":[176],"professionals":[179],"from":[180],"central":[182],"agencies":[183],"PSASB.":[192],"concludes":[195],"this":[197],"method":[198],"formulation":[201,217],"implications":[203],"content":[206],"access":[212],"stakeholders":[214],"policy.":[220]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":1},{"year":2012,"cited_by_count":6}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}