The starting point of the events considered in this thesis is 1991 This was the

The starting point of the events considered in this

This preview shows page 143 - 145 out of 354 pages.

The starting point of the events considered in this thesis is 1991. This was the first year in which it was decided that GFS and GAAP would be applied simultaneously in the Australian public sector. The Loan Council then decided to introduce the Uniform Presentation Framework (UPF) based upon the GFS for budgetary reporting on the Federal, State and Territory level. Around the same time, the Public Sector Accounting Standards Board (PSASB) started developing Australian Accounting Standards (AAS) based on accrual principles. They were AAS 29 Financial Reporting by Government Departments and AAS 31 Financial Reporting by Governments , both of which were published in 1996. AAS 31 became mandatory for the financial years ending on or after 30 June 1999. These two accounting frameworks were applied on a Federal, State and Territory level and constituted an important point in time in the development of whole of government accounting and GAAP/GFS harmonised accounting. The idea of ‘GAAP/GFS harmonisation’ was, however, not discussed until the late 1990s, early 2000s. The FRC’s strategic direction to the A ASB to develop a GAAP/GFS harmonised accounting standard was issued in December 2002 and amended in 2003. The focus of this study lies, therefore, on the late 1990s to 2003. For the sake of completeness, the preceding years are presented as historical background in Chapter 6. The boundaries of the case are summarised in Figure 5.1:
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130 Figure 5.1: Boundaries of the Case Content boundaries GAAP/GFS harmonisation agenda setting process Temporal boundaries 1991-2002, with focus on the late 1990s to 2003 Geographical boundaries Australia 5.4.2 Ensuring the quality of the research project Qualitative and quantitative case study researchers typically use different criteria to ensure or evaluate the quality of a research project. Some of the most cited authors of case study research, Yin (2009) and Merriam (2009), use a quantitative, positivist research terminology. Yin suggests that his framework can be used for both quantitative and qualitative case study research. The quantitative terminology and criteria are, however, not always appropriate for qualitative research. Findings from qualitative case studies focus on providing useful information to other researchers by emphasising the transferability (also referred to as ‘extrapolation’ (Patton 2002) or ‘retrospective generalisation’ (Eisner 1991) and the usefulness of data in other situations (see, e.g., Lincoln and Guba 1985; Yin 1989). For this purpose, researchers have identified different criteria to ensure quality in qualitative research (see, e.g., Denzin and Lincoln 2000; Henwood and Pigeon 1992; Lincoln and Guba 1985; Schwandt 1994; Strauss and Corbin 1990). The two sets of quantitative and qualitative quality criteria are briefly juxtaposed before the criteria used in this thesis are elaborated upon in more detail.
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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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