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Public Versus Private: The Empty Definitions of National Accounting
Author(s) -
Jones Rowan
Publication year - 2000
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/1468-0408.00103
Subject(s) - national accounts , accounting , perspective (graphical) , business , accounting information system , computer science , artificial intelligence
The policy‐making processes and the policies of the two international systems of national accounts are addressed, from the perspective of the accounting discipline. The particular measurement issue that determines which parts of an economy are public and which are private ‐ the reporting entity ‐ is discussed. The main conclusion is that the definition of the reporting entities is so vague as to be empty; in other words, national accounting's definition of what is public and what is private is empty.