Influencing Public Sector Accounting Change

  • George Georgiou (Coordinator)
  • David Albert Heald (Coordinator)

Impact: Economic and/or Commercial

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 statusImpact Completed (Open)
Category of impactEconomic and/or Commercial