The PSASB: the accounting profession in regulatory space

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    11 Citations (Scopus)

    Abstract

    This study uses the "regulatory space" construct to examine the role of the organised accounting profession in expanding and enhancing the domain of accrual accounting to Australian public-sector financial reporting, through the advent, operations and output of the PSASB as its participant in regulatory space. To fully understand the role of the accounting profession, its actions and impacts are placed in historical and political contexts that also give consideration to the roles of other participants in regulatory space.
    Original languageEnglish
    Pages (from-to)10-15
    Number of pages6
    JournalAustralian Accounting Review
    Volume13
    Issue number31
    Publication statusPublished - 2003

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