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- Title
FULL COST PRICING AND PUBLIC SECTOR REPORTING: ALLEVIATING UNDISCLOSED SHORT-RUN MEASUREMENT BIASES OF 'USER TO PAY' POLICIES.
- Authors
Aiken, M.; McCrae, M.
- Abstract
Examines full cost pricing and public sector financial reporting. Use of accrual accounting and conventional reporting methods in association with government decisions to induce efficiencies into public institutions; Relationship between accountability and the full costs of operations; Facilitation of efficiencies through cost measurements which uses social discount rate governing rate of return policies.
- Subjects
GOVERNMENT accounting; FINANCIAL statements; ACCRUAL basis accounting; RATE of return
- Publication
Financial Accountability & Management, 1992, Vol 8, Issue 1, p13
- ISSN
0267-4424
- Publication type
Article
- DOI
10.1111/j.1468-0408.1992.tb00138.x