TAILIEUCHUNG - CREATIVE ACCRUAL ACCOUNTING IN THE PUBLIC SECTOR: ‘MILKING’WATER UTILITIES TO BALANCE MUNICIPAL BUDGETS AND ACCOUNTS

Nevertheless, it also seems likely that substantial demand for voluntary GHG emission reductions can exist even where there are regulatory requirements. “Carbon neutrality” has become a goal for many companies seeking to attract customers by providing environmentally friendly products and services. Likewise, growing awareness about climate change has sparked an interest among many individuals to do their part to help solve the problem. Given the magnitude of emission reductions required, it is quite reasonable to expect that many firms and individuals will continue to seek ways to cost- effectively mitigate their “carbon footprints” even after mandatory GHG limits are in place | Financial Accountability Management 24 2 May 2008 0267-4424 CREATIVE ACCRUAL ACCOUNTING IN THE PUBLIC SECTOR MILKING WATER UTILITIES TO BALANCE MUNICIPAL BUDGETS AND ACCOUNTS Eija M. Vinnari and Salme Nasi INTRODUCTION A balanced public sector economy requires that sufficient taxes and other revenues are collected to cover public expenditures. Tax revenues are crucial in financing a public economy yet the various modes of levying taxes cannot be multiplied indiscriminately and there are limits to how high taxation rates can be raised. The demand for public services is invariably greater than the resources available for their provision in other words scarcity and the allocation of resources have always caused problems in all public economies. Recent attempts to solve the problems of public finance have included adopting models from the private sector see . Hood 1995 and Gruening 2001 . A case in point is New Public Management NPM which highlights the role of financial management and accounting as a basis for reforms. The conventional wisdom has been that public sector accounting in particular the fields of financial management and cost accounting must be developed to emulate business sector practices. The terms New Public Financial Management NPFM and accountingization have been used in an attempt to stress the economic and accounting orientation of public sector reforms Olson et al. 1998 and Power and Laughlin 1992 . In their article 1999 p. 210 Guthrie et al. observe that an increasingly notable element of the NPM movement is the seemingly endless list of accounting-based financial management techniques that are being drawn on in the pursuit of reform and that the field of NPFM is replete with jargon terms such as accrual accounts performance indicators delegated budgets full costs . .to name just a few. The adoption of NPM ideology also involves attempts to streamline the public sector and reduce its costs. Very often the core public sector has been reduced by

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