Description of impact
Aberdeen public sector accounting research into adopting accruals accounting, the application of international accounting principles and standards, the treatment of privately financed public assets and the basis of Whole of Government Accounts was used extensively by the principal researcher in advisory work for UK and devolved governments, international agencies, professional bodies and regulators. It contributed directly to changes in the way governments budget, manage and report the performance of resource use, to increased stakeholder awareness of public accounting issues nationally and internationally, and to improved public understanding of these complex issues. It mainstreamed accounting research into the public policy process.Impact status | Impact Completed (Open) |
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Category of impact | Economic and/or Commercial |
Documents & Links
Related content
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Research output
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Consolidation principles and practices for the UK government sector
Research output: Contribution to journal › Article › peer-review
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Whole of government accounts developments in the UK: conceptual, technical and timetable issues
Research output: Contribution to journal › Article › peer-review
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Value for money tests and accounting treatment in PFI schemes
Research output: Contribution to journal › Article › peer-review
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Resource Accounting: Valuation, consolidation and accounting regulation
Research output: Contribution to journal › Article
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The substance of accounting for Public-Private Partnerships
Research output: Contribution to journal › Article › peer-review
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The macro-fiscal role of the U.K. Whole of Government Account
Research output: Contribution to journal › Article › peer-review