000			01247pab a2200181 454500
008			180718b xxu||||| |||| 00| 0 eng d
100			_aMcCrae Michael
245			_aThe financial accountability framework of Australian public enterprise
362			_a51(4), Dec 1992, p.505-18
520			_aThis paper is concerned with the complexities of accountability for Australian public enterprise and analyses some of the conceptual issues which need to be addressed in developing a framework for reform. The analysis suggests that the matrix of financial accountability relationships is quite complex in terms of its objectives, its concern for both public interest and commercial viability issues and the number of participants. Furthermore, it operates in an intricate environment of political, administrative and control structures. Although the general financial reporting objectives for public and private enterprises may be similar from a conceptual view point, the assumptions underlying the private sector
650			_a Public Sector
650			_a Public Enterprise
650			_a Finance
650			_a Accountability
650			_aGovernment Business Enterprises
773			_aAustralian Journal of Public Administration
909			_a26769
999			_c26769 _d26769