Cash to accrual and cash to accrual: A case study of financial reporting in two NSW hospitals 1857 to post-1975

doi:10.1108/09513570310464309

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Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Online from: 1988

Subject Area: Accounting and Finance

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Cash to accrual and cash to accrual: A case study of financial reporting in two NSW hospitals 1857 to post-1975

Document Information:
Title:	Cash to accrual and cash to accrual: A case study of financial reporting in two NSW hospitals 1857 to post-1975
Author(s):	Julie E.M. Scott, (Department of Accounting and Finance, Macquarie University, Sydney, NSW, Australia), Jill L. McKinnon, (Department of Accounting and Finance, Macquarie University, Sydney, NSW, Australia), Graeme L. Harrison, (Department of Accounting and Finance, Macquarie University, Sydney, NSW, Australia)
Citation:	Julie E.M. Scott, Jill L. McKinnon, Graeme L. Harrison, (2003) "Cash to accrual and cash to accrual: A case study of financial reporting in two NSW hospitals 1857 to post-1975", Accounting, Auditing & Accountability Journal, Vol. 16 Iss: 1, pp.104 - 140
Keywords:	Accounting history, Analysis, Australia, Financial reporting, Hospitals, Public sector accounting, Stakeholders
Article type:	Case study
DOI:	10.1108/09513570310464309 (Permanent URL)
Publisher:	MCB UP Ltd
Abstract:	This study traces the development of financial reporting in two publicly funded hospitals in New South Wales over the period 1857 to post-1975, with particular focus on the use of cash and accrual accounting. The historical analysis draws on process and contextual change and stakeholder theory, and uses both primary and secondary data, to describe patterns of change (and non-change) in the hospitals’ financial reporting and to identify the social and political influences associated with such reporting. The study provides historical context for recent developments in public sector reporting and accountability in Australia, particularly the (re)introduction of accrual accounting, and provides insights into the nature of accounting change both in public sector organizations and generally.