Klumpes, PJM ORCID: https://orcid.org/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 |
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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 |
Record created by: | Linda Sullivan |
Date Added: | 24 Oct 2016 11:51 |
Last Modified: | 10 Oct 2017 07:56 |
URI: | https://irep.ntu.ac.uk/id/eprint/28930 |
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