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    Implementing IFRS in local government: value adding or additional pain

    Access Status
    Fulltext not available
    Authors
    Pilcher, Robyn
    Dean, G.
    Date
    2009
    Type
    Journal Article
    
    Metadata
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    Citation
    Pilcher, Robyn and Dean, Graeme. 2009. Implementing IFRS in local government: value adding or additional pain. Qualitative Research in Accounting and Management. 6 (3): pp. 180-196.
    Source Title
    Qualitative Research in Accounting and Management
    DOI
    10.1108/11766090910973920
    ISSN
    11766093
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/9167
    Collection
    • Curtin Research Publications
    Abstract

    Purpose – The aim of this paper is determine the impact financial reporting obligations and, in particular, the International Financial Reporting Standards (IFRS) have on local government management decision making. In turn, this will lead to observations and conclusions regarding theresearch question: “Does reporting under the IFRS regime add value to the management of localgovernment?” Design/methodology/approach – Following analysis of a survey instrument distributed to all local governments in all states of Australia, this research reports on interviews within Australia’s largest state – New South Wales (NSW). Findings – In general, findings suggest that for smaller councils and those situated away from the major cities, the time spent on complying with IFRS and various other legislative demands results in management accounting issues often being downplayed. Research limitations/implications – A further paper needs to be conducted in order to determine in the second year of implementation the impact of IFRS – both in Australia and, in the future, in other countries – where local government is implementing IFRS. Practical implications will be evident when all Australian states are compared as NSW is the only state where an IFRS template has been produced for all local authorities. Originality/value – This is the first known analysis of IFRS in local government in Australia, and possibly the world. It utilises both survey and interview instruments within an institutional theory framework to capture the full richness of data available.

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