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Pallot1992 (Anky)

This document provides information about an article titled "Elements of a Theoretical Framework for Public Sector Accounting" published in the Accounting, Auditing & Accountability Journal in June 1992. The article discusses developing a theoretical framework for public sector accounting and proposes several elements that should be included in such a framework, such as concepts of accountability and stewardship. It examines differences between private and public sector accounting and issues surrounding development of conceptual frameworks.

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0% found this document useful (0 votes)
52 views27 pages

Pallot1992 (Anky)

This document provides information about an article titled "Elements of a Theoretical Framework for Public Sector Accounting" published in the Accounting, Auditing & Accountability Journal in June 1992. The article discusses developing a theoretical framework for public sector accounting and proposes several elements that should be included in such a framework, such as concepts of accountability and stewardship. It examines differences between private and public sector accounting and issues surrounding development of conceptual frameworks.

Uploaded by

dwi aypika
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We take content rights seriously. If you suspect this is your content, claim it here.
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Accounting, Auditing & Accountability Journal

Elements of a Theoretical Framework for Public Sector Accounting


June Pallot,
Article information:
To cite this document:
June Pallot, (1992) "Elements of a Theoretical Framework for Public Sector Accounting", Accounting, Auditing &
Accountability Journal, Vol. 5 Issue: 1, https://doi.org/10.1108/09513579210008244
Permanent link to this document:
https://doi.org/10.1108/09513579210008244
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(2008),"Public sector to public services: 20 years of “contextual” accounting research", Accounting, Auditing &
Accountability Journal, Vol. 21 Iss 2 pp. 129-169 <a href="https://doi.org/10.1108/09513570810854383">https://
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doi.org/10.1108/09513570810854383</a>
(1989),"Financial Accounting Knowledge, Conceptual Framework Projects and the Social Construction of the
Accounting Profession", Accounting, Auditing &amp; Accountability Journal, Vol. 2 Iss 2 pp. - <a href="https://
doi.org/10.1108/09513578910132268">https://doi.org/10.1108/09513578910132268</a>

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