Cash to accrual and cash to accrual: A case study of financial reporting in two NSW hospitals 1857 to post-1975

Julie E. M. Scott, Jill L. McKinnon, Graeme L. Harrison

    Research output: Contribution to journalArticlepeer-review

    33 Citations (Scopus)

    Abstract

    This study traces the development of financial reporting in two publicly funded hospitals in New South Wales over the period 1857 to post-1975, with particular focus on the use of cash and accrual accounting. The historical analysis draws on process and contextual change and stakeholder theory, and uses both primary and secondary data, to describe patterns of change (and non-change) in the hospitals’ financial reporting and to identify the social and political influences associated with such reporting. The study provides historical context for recent developments in public sector reporting and accountability in Australia, particularly the (re)introduction of accrual accounting, and provides insights into the nature of accounting change both in public sector organizations and generally.

    Original languageEnglish
    Pages (from-to)104-140
    Number of pages37
    JournalAccounting, Auditing and Accountability Journal
    Volume16
    Issue number1
    DOIs
    Publication statusPublished - 1 Mar 2003

    Keywords

    • accounting history
    • analysis
    • Australia
    • financial reporting
    • hospitals
    • public sector accounting
    • stakeholders

    Fingerprint Dive into the research topics of 'Cash to accrual and cash to accrual: A case study of financial reporting in two NSW hospitals 1857 to post-1975'. Together they form a unique fingerprint.

    Cite this