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Publication - Professor Sheila Ellwood

    The World of Accruals: questioning the universal validity of accruals accounting

    The world of accruals

    Citation

    Ellwood, SM & Wynne, A, 2009, ‘The World of Accruals: questioning the universal validity of accruals accounting: The world of accruals’. in: International Trends and Experiences in Government Accounting. Ministry of Finance (China), National Treasury Division, China, pp. 133-145

    Abstract

    We examine universal and unquestioned adoption of accrual accounting, especially in the case of countries with transitional and developing economies. We conclude that ongoing accounting reforms should consider accounting in its political context and not just from the perspectives of technical expertise.

    Full details in the University publications repository