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Field of Research : Public Administration
Research Topic : Taxation Accounting
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  • Funded Activity

    Linkage Projects - Grant ID: LP0561631

    Funder
    Australian Research Council
    Funding Amount
    $332,100.00
    Summary
    Developing a Model for the Evaluation of Australian Public Private Partnerships. The primary aim of this research project is to improve the long-term evaluation of Australian Public Private Partnerships (PPPs). Growing commitments by governments to the use of PPPs to deliver infrastructure-based services have created an urgent need for the development of evaluation systems to ensure that PPPs deliver efficiency and effectiveness for taxpayers as claimed. Further there is a need to ensure that th .... Developing a Model for the Evaluation of Australian Public Private Partnerships. The primary aim of this research project is to improve the long-term evaluation of Australian Public Private Partnerships (PPPs). Growing commitments by governments to the use of PPPs to deliver infrastructure-based services have created an urgent need for the development of evaluation systems to ensure that PPPs deliver efficiency and effectiveness for taxpayers as claimed. Further there is a need to ensure that the quality of welfare-based services is not diminished through the use of PPPs. A key outcome of this research is the development of a theoretically and empirically based post project evaluation model, developed with full support from key stakeholders, including Auditors-General and Public Accounts Committees.
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    Funded Activity

    Linkage Projects - Grant ID: LP0455245

    Funder
    Australian Research Council
    Funding Amount
    $136,370.00
    Summary
    A Balanced Accountability Framework for Nonprofit Organizations. Government's increasing reliance on nonprofit organisations to deliver $7.8 billion in community services (40% increase over five years) has outstripped its current accountability frameworks. These frameworks emphasise nonprofit organisations' financial compliance with service agreements, rather than assess the quality of service provided, or ensure the most efficient and effective use of resources. This project will reconceptual .... A Balanced Accountability Framework for Nonprofit Organizations. Government's increasing reliance on nonprofit organisations to deliver $7.8 billion in community services (40% increase over five years) has outstripped its current accountability frameworks. These frameworks emphasise nonprofit organisations' financial compliance with service agreements, rather than assess the quality of service provided, or ensure the most efficient and effective use of resources. This project will reconceptualise and operationalise accountability in the context of those organisations which deliver community services on behalf of government, to enable more effective partnerships between government and nonprofit organisations in the delivery of community services.
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    Funded Activity

    Discovery Projects - Grant ID: DP0343948

    Funder
    Australian Research Council
    Funding Amount
    $90,000.00
    Summary
    Assessing the Nation's Infrastructure: The Role of Financial and Non-Financial Information. Presently governments do not disclose information about the condition of legacy infrastructure, and the extent of projected (often, non-discretionary) expenditure to repair or upgrade the functionality of those assets. This project builds on an analytical framework developed by Walker Clark & Dean (2000). It examines the viability of alternative proposals for providing information to external stakeholders .... Assessing the Nation's Infrastructure: The Role of Financial and Non-Financial Information. Presently governments do not disclose information about the condition of legacy infrastructure, and the extent of projected (often, non-discretionary) expenditure to repair or upgrade the functionality of those assets. This project builds on an analytical framework developed by Walker Clark & Dean (2000). It examines the viability of alternative proposals for providing information to external stakeholders, on either an agency or ?whole of government? basis. Using a combination of case studies and stated preference data, the study seeks to derive an optimal reporting framework which can assist governments better measure and more effectively manage the nation's infrastructure.
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    Funded Activity

    Discovery Projects - Grant ID: DP0558644

    Funder
    Australian Research Council
    Funding Amount
    $180,000.00
    Summary
    Government Finance Statistics versus Accrual Accounting Standards as the Basis for Financial Reporting and Budgeting on the Operating, Financing and Investing Performance of Governments. More than one third of our economic activity is subject to public expenditure management processes. However, recent decisions of the FRC to harmonize GFS and AASs will fundamentally reshape public sector financial reporting. Harmonization has certain benefits, but the proposal warrants careful consideration as .... Government Finance Statistics versus Accrual Accounting Standards as the Basis for Financial Reporting and Budgeting on the Operating, Financing and Investing Performance of Governments. More than one third of our economic activity is subject to public expenditure management processes. However, recent decisions of the FRC to harmonize GFS and AASs will fundamentally reshape public sector financial reporting. Harmonization has certain benefits, but the proposal warrants careful consideration as it is unclear whether a converged GFS system will better service the needs of the community and enhance public sector accountability more generally. Focusing on the heterogeneous information needs of key stakeholder groups, this study will provide one of the first pioneering empirical investigations of alternative GFS methods and practices in Australia.
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    Funded Activity

    Linkage Projects - Grant ID: LP0346998

    Funder
    Australian Research Council
    Funding Amount
    $144,000.00
    Summary
    Analysis of the financial circumstances of local governments, to assess viability, and improve planning, resource allocation and accountability. The project aims to (a) develop a framework for improved reporting by local government, through a critical analysis of AAS 27 and extant legislative guidelines; (b) assess the financial viability of existing local government units; (c) identify units which may be candidates for amalgamation. Outcomes will include (i) proposals to enhance NSW's pioneer .... Analysis of the financial circumstances of local governments, to assess viability, and improve planning, resource allocation and accountability. The project aims to (a) develop a framework for improved reporting by local government, through a critical analysis of AAS 27 and extant legislative guidelines; (b) assess the financial viability of existing local government units; (c) identify units which may be candidates for amalgamation. Outcomes will include (i) proposals to enhance NSW's pioneering provisions for infrastructure reporting, contained in the NSW Local Government Act 1993 and accompanying guidelines; (ii) a pioneering assessment of the financial circumstances of local government units, having regard to the projected costs of upgrading legacy infrastructure; (iii) development of a framework for assessing future funding needs.
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    Funded Activity

    Linkage Projects - Grant ID: LP100200203

    Funder
    Australian Research Council
    Funding Amount
    $240,000.00
    Summary
    The practice of accountability in Australian Indigenous corporations. As Australian Indigenous corporations are fundamental to economic participation and social provision in the nation’s Indigenous communities this project will contribute to increasing and sustaining social and economic participation in these communities. While there is a new Act governing Australian Indigenous corporations there has been little work to evaluate the implementation and implications of the Act. Therefore this pro .... The practice of accountability in Australian Indigenous corporations. As Australian Indigenous corporations are fundamental to economic participation and social provision in the nation’s Indigenous communities this project will contribute to increasing and sustaining social and economic participation in these communities. While there is a new Act governing Australian Indigenous corporations there has been little work to evaluate the implementation and implications of the Act. Therefore this project is timely and important. The fundamental question is how these organisations can both serve the needs of their local communities and meet broader accountability obligations expected of them. This issue is fundamental to the delivery of state funded services and benefits to Australian Aboriginal and Torres Strait Islander communities.
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    Showing 1-6 of 6 Funded Activites

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