New development: Great expectations—whole of government accounting: An Australian perspective of its adoption, development and future use in the current environment

Abstract

This article adds to the literature on government accounting and reporting by focusing on a successful implementation of Whole of Government Accounting (WGA) in Australia. Importantly the author analyses the use of WGA by parliament and its relevant committees and uses this analysis to suggest ways to to make the WGA in Australia and in other jurisdictions more meaningful and relevant to the assessment of government performance and use of public resources.