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OBJECTIVES AND ENTITLEMENTS TO RIGHTS IN GOVERNMENT FINANCIAL INFORMATION
Author(s) -
Likierman Andrew,
Creasey Pauline
Publication year - 1985
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/j.1468-0408.1985.tb00243.x
Subject(s) - context (archaeology) , accounting , government (linguistics) , relation (database) , state (computer science) , business , law and economics , public economics , political science , public administration , economics , paleontology , linguistics , philosophy , algorithm , database , computer science , biology
This article examines the academic and professional accounting approaches to defining rights in relation to the objectives of information contained in the financial statements provided by government. These approaches are put in the historical context of philosophical arguments about the rights of citizens to have information from the state. The implication of the analysis is that it is not sufficient to assert that needs should be met or that rights exist without clarification.