Shortcomings of government financial management: a generational accounting critique

Klumpes, P.J.M. ORCID: 0000-0002-3357-6087 and Tang, L., 2009. Shortcomings of government financial management: a generational accounting critique. International Journal On Governmental Financial Management, IX (2), pp. 58-72.

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Abstract

This paper examines the inter-generational financial dimensions and accounting implications of under-funding practices in the public sector. We explain why intergenerational financial disclosure has become such an urgent issue internationally, and discuss a generational accounting framework for calculating the necessary financial information to reveal the inequities and resource allocation problems afflicting public sector organizations. The main limitations, assumptions and applications of a generational approach to analyse the financial sustainability of public sector enterprises are briefly discussed.

Item Type: Journal article
Publication Title: International Journal On Governmental Financial Management
Creators: Klumpes, P.J.M. and Tang, L.
Publisher: International Consortium on Governmental Financial Management (ICGFM)
Date: 2009
Volume: IX
Number: 2
Divisions: Schools > Nottingham Business School
Depositing User: Linda Sullivan
Date Added: 24 Oct 2016 11:51
Last Modified: 10 Oct 2017 07:56
URI: http://irep.ntu.ac.uk/id/eprint/28930

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