Individual E Individual F Individual G Direct exposure to technical and

Individual e individual f individual g direct

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Individual E Individual F Individual G Direct exposure to technical and political aspects of preparation and publication of budget documents cash, accrual, GAAP and GFS Direct exposure to technical and political aspects of preparation and publication of budget documents cash, accrual, GAAP and GFS Direct exposure to technical and political aspects of preparation and publication of budget documents cash, accrual, GAAP and GFS Direct exposure to technical and political aspects of preparation and publication of budget documents cash, accrual, GAAP and GFS Minister (Economic and Financial Affairs) in the Australian Delegation to the OECD (Economic) at the Embassy of Australia in Washington Chair of the OECD’s Working Party of Senior Budget Officials. Member of the ABS executive management team Head of United Nations Expert Group on Critical Problems in Economic Statistics Foreground discursive abilities (communication of logic about institutions) Coordination Strong involvement (Appendix 9) 43 Strong involvement (Appendix 9) Strong involvement (Appendix 9) Strong involvement (Appendix 9) Medium involvement promoted GAAP/GFS harmonisation ‘when it counted’ Medium involvement promoted GAAP/GFS harmonisation ‘when it counted’ No evidence for active coordination, except presence at key events Communication Strong involvement (Appendix 9) Strong involvement (Appendix 9) Strong involvement (Appendix 9) Strong involvement (Appendix 9) Medium to strong involvement (internal support; public support confined to small number of key events) Medium to strong involvement (public support; confined to small number of key events) Arguments confined to technical aspects Identification and association of problems with policy Strong involvement (Appendix 9) Medium involvement (Appendix 9) Strong involvement (Appendix 9) Strong involvement (Appendix 9) No involvement (Appendix 9) No involvement (Appendix 9) No involvement (Appendix 9) 43 Appendix 9 provides an in-depth overview of relevant events or publication of documents, the arguments and issues that were discussed at these events or documents and the individual and collective actors that participated or were represented.
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166 All key individuals had a ‘claim to hearing’, although to varying degrees. Their expertise came from a history of direct exposure to and involvement with both GAAP and GFS reporting. Key individuals A, B were directly charged with the production of the Commonwealth budget papers when both GAAP and GFS statements were prepared at the same time. All key individuals were in at least senior management positions in the Australian public sector, suggesting technical expertise, leadership and negotiation skills as well as political connectivity. All individuals had a recognised ability to speak for others, as they represented their organisations at different arenas, held board memberships or were Head of departments. As such, they were also in authoritative decision-making positions with respect to GAAP/GFS harmonisation.
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  • Fall '13
  • Government, The Land, International Financial Reporting Standards, Financial Accounting Standards Board, Australian Accounting Standards Board, Snow

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