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Transformation Of The Australian Public Sector And Environmental Accounting Practices: The Case Of Water In 2001, David R. Moore
Transformation Of The Australian Public Sector And Environmental Accounting Practices: The Case Of Water In 2001, David R. Moore
Australasian Accounting, Business and Finance Journal
This paper analyses a case study undertaken in 2001 of a Victorian public sector water utility to examine the implications of public sector ‘modernisation’ reforms of the 1980s and 1990s for the adoption of environmental accounting (EA) procedures within the Victorian water industry. Legislative reforms have resulted in the allocation of overhead costs for the purpose of segmented reporting and to measure the ‘full cost’ of departments. This was consistent with the “managerialist”, “marketization” and “strategic” phases of public sector ‘modernisation’ reforms, but did not measure the full economic (environmental) cost. The application of full cost recovery for the purpose …