Premium
DEVELOPING A CONCEPTUAL FRAMEWORK FOR CENTRAL GOVERNMENT FINANCIAL REPORTING: INTERMEDIATE USERS AND INDIRECT CONTROL
Author(s) -
Rutherford Brian A.
Publication year - 1992
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.1468-0408.1992.tb00443.x
Subject(s) - conceptual framework , control (management) , accounting , business , government (linguistics) , public sector , accounting management , conceptual model , the conceptual framework , financial sector , finance , accounting information system , public economics , economics , public relations , political science , computer science , management , sociology , social science , linguistics , philosophy , art , economy , database , performance art , art history
This paper argues that the search for external users of public sector financial reports, and for decisions for which users might plausibly need information that could feasibly be provided in general purpose financial statements, has failed empirically and theoretically. The implications for the construction of a conceptual framework for public sector financial reporting are examined. It is suggested that‘intermediate’users operating in an environment of‘indirect control’might form an appropriate basis for a conceptual framework. Some tentative observations about such a framework are made and its application in accounting for central government agencies is explored.