{"id":"https://openalex.org/W2170332252","doi":"https://doi.org/10.1080/1461667022000028870","title":"Reporting public sector financial results","display_name":"Reporting public sector financial results","publication_year":2003,"publication_date":"2003-03-01","ids":{"openalex":"https://openalex.org/W2170332252","doi":"https://doi.org/10.1080/1461667022000028870","mag":"2170332252"},"language":"en","primary_location":{"id":"doi:10.1080/1461667022000028870","doi":"https://doi.org/10.1080/1461667022000028870","is_oa":false,"landing_page_url":"https://doi.org/10.1080/1461667022000028870","pdf_url":null,"source":{"id":"https://openalex.org/S37623806","display_name":"Public Management Review","issn_l":"1461-667X","issn":["1461-667X","1470-1065","1471-9037","1471-9045"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-3","ki-jl-1","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Public Management Review","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/A5033563008","display_name":"Ron Hodges","orcid":"https://orcid.org/0000-0003-1440-3428","observed_orcids":["https://orcid.org/0000-0003-1440-3428"]},"institutions":[{"id":"https://openalex.org/I142263535","display_name":"University of Nottingham","ror":"https://ror.org/01ee9ar58","country_code":"GB","type":"education","lineage":["https://openalex.org/I142263535"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Ron Hodges","raw_affiliation_strings":["Nottingham University Business School Jubilee Campus Wollaton Road Nottingham, NG8 1BB, UK Tel: +44 115 9515487 Fax: +44 115 9515503 E-mail: ron.hodges@nottingham.ac.uk"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Nottingham University Business School Jubilee Campus Wollaton Road Nottingham, NG8 1BB, UK Tel: +44 115 9515487 Fax: +44 115 9515503 E-mail: ron.hodges@nottingham.ac.uk","institution_ids":["https://openalex.org/I142263535"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5055829880","display_name":"Howard J. Mellett","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I79510175","display_name":"Cardiff University","ror":"https://ror.org/03kk7td41","country_code":"GB","type":"education","lineage":["https://openalex.org/I79510175"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Howard Mellett","raw_affiliation_strings":["Cardiff Business School Aberconway Building Colum Drive Cardiff, CF10 3EU, UK Tel: +44 29 20875704 Fax: +44 29 20874419 E-mail: mellett@cardiff.ac.uk"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Cardiff Business School Aberconway Building Colum Drive Cardiff, CF10 3EU, UK Tel: +44 29 20875704 Fax: +44 29 20874419 E-mail: mellett@cardiff.ac.uk","institution_ids":["https://openalex.org/I79510175"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.4638,"has_fulltext":false,"cited_by_count":86,"citation_normalized_percentile":{"value":0.94376847,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"5","issue":"1","first_page":"99","last_page":"113"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.8285999894142151,"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":0.8285999894142151,"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/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.06520000100135803,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.04780000075697899,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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-accounting","display_name":"public sector accounting","score":0.8489999771118164},{"id":"https://openalex.org/keywords/accrual-accounting","display_name":"accrual accounting","score":0.9350000023841858},{"id":"https://openalex.org/keywords/cash-basis-accounting","display_name":"cash basis accounting","score":0.8339999914169312},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.746999979019165},{"id":"https://openalex.org/keywords/public-sector-reform","display_name":"public sector reform","score":0.8629999756813049},{"id":"https://openalex.org/keywords/national-health-service","display_name":"National Health Service","score":0.9369999766349792},{"id":"https://openalex.org/keywords/public-sector-financial-statements","display_name":"public sector accounts","score":0.42899999022483826}],"concepts":[{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.9402413964271545},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.7410984039306641},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.630479633808136},{"id":"https://openalex.org/C2778083465","wikidata":"https://www.wikidata.org/wiki/Q693464","display_name":"Cash","level":2,"score":0.6122856736183167},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6065833568572998},{"id":"https://openalex.org/C121426985","wikidata":"https://www.wikidata.org/wiki/Q591763","display_name":"Private sector","level":2,"score":0.5847867131233215},{"id":"https://openalex.org/C75949130","wikidata":"https://www.wikidata.org/wiki/Q848010","display_name":"Database transaction","level":2,"score":0.4597040116786957},{"id":"https://openalex.org/C43246008","wikidata":"https://www.wikidata.org/wiki/Q55638","display_name":"Tertiary sector of the economy","level":2,"score":0.42468297481536865},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.31302714347839355},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2933114171028137},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.14050328731536865},{"id":"https://openalex.org/C136264566","wikidata":"https://www.wikidata.org/wiki/Q159810","display_name":"Economy","level":1,"score":0.05613821744918823},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.0},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1080/1461667022000028870","doi":"https://doi.org/10.1080/1461667022000028870","is_oa":false,"landing_page_url":"https://doi.org/10.1080/1461667022000028870","pdf_url":null,"source":{"id":"https://openalex.org/S37623806","display_name":"Public Management Review","issn_l":"1461-667X","issn":["1461-667X","1470-1065","1471-9037","1471-9045"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-3","ki-jl-1","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Public Management Review","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:taf:pubmgr:v:5:y:2003:i:1:p:99-113","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1080/1461667022000028870","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2116814236","https://openalex.org/W2272875173","https://openalex.org/W3093550071","https://openalex.org/W1991495001","https://openalex.org/W2137386159","https://openalex.org/W2188849191","https://openalex.org/W2163886747","https://openalex.org/W2916035055","https://openalex.org/W4313404223","https://openalex.org/W2260837842"],"abstract_inverted_index":{"Part":[0],"of":[1,4,32,48,92,99,122,130],"the":[2,24,30,36,43,51,68,77,90,96,123,128,132],"process":[3],"recent":[5],"public":[6,37,115,133],"sector":[7,38,116,125,134],"reform":[8],"has":[9],"involved":[10],"replacing":[11],"traditional":[12],"cashbased":[13],"accounts":[14],"with":[15],"accrual-based":[16,33],"financial":[17],"statements,":[18],"similar":[19],"to":[20,65,73,80,88,114],"those":[21,121],"found":[22],"in":[23,35],"private":[25,124],"sector.":[26],"This":[27],"article":[28],"examines":[29],"use":[31],"accounting":[34,117],"and":[39,71],"provides":[40],"examples":[41],"from":[42,67,120],"UK":[44],"National":[45],"Health":[46],"Service":[47],"situations":[49],"where":[50],"accruals":[52,69,78,104],"system":[53],"may":[54],"be":[55,81],"deemed":[56],"inappropriate.":[57],"It":[58],"shows":[59],"that":[60,95,110,126],"one":[61],"possible":[62],"response":[63,86],"is":[64,87,109],"withdraw":[66],"mode":[70,91],"revert":[72],"cash":[74,97],"measures,":[75],"deeming":[76],"adjustments":[79],"\u2018merely":[82],"technical\u2019.":[83],"An":[84],"alternative":[85],"change":[89],"operating":[93],"so":[94],"impact":[98],"a":[100,136],"transaction":[101],"matches":[102],"its":[103],"reporting":[105],"impact.":[106],"The":[107],"conclusion":[108],"there":[111],"are":[112],"modifications":[113],"practices":[118],"away":[119],"undermine":[127],"metaphor":[129],"running":[131],"\u2018like":[135],"business\u2019.":[137]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":6},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":11},{"year":2018,"cited_by_count":6},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":5},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":4},{"year":2013,"cited_by_count":5},{"year":2012,"cited_by_count":7}],"updated_date":"2026-10-18T09:31:52.927876","created_date":"2016-06-24T00:00:00"}
