Public sector accounting: a common reporting framework? A rejoinder

Peter W. Wolnizer, Garry D. Carnegie

Research output: Contribution to journalComment/opinionpeer-review

23 Citations (Scopus)


This article responds to some criticisms in Newberry's recent article in Australian Accounting Review concerning whether there is, or should be, a common reporting framework for public-sector and private-sector accounting. The Public Sector Accounting Standards Board supported this approach. Here, it is argued that business accounting is not appropriate for those parts of the public sector concerned with the provision of public goods to citizens. Following this article is a further rejoinder by Carnegie and Wolnizer, and a response by Newberry to both commentaries.
Original languageEnglish
Pages (from-to)45-47
Number of pages3
JournalAustralian Accounting Review
Issue number28
Publication statusPublished - Nov 2002
Externally publishedYes

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