Concepedia

Infrastructure Accounting

Infrastructure Accounting is a governmental accounting methodology that systematically identifies, measures, and reports the acquisition, construction, and preservation of long-lived capital assets essential to public service delivery, distinguishing itself by emphasizing depreciation alternatives and modified reporting frameworks for infrastructure assets under GASB standards.

29

Publications

1.2K

Citations

55

Authors

39

Institutions

Publications per year

2017–2026

4

Parents

Publications

29

How accounting begins: Object formation and the accretion of infrastructure

Michael Power · Accounting Organizations and Society · 2015 · 190 citations · Full text

, , +4

Highway Robbery? A Financial Analysis of Design, Build, Finance and Operate (DBFO) in UK Roads

Jean Shaoul, Anne Stafford, Pamela Stapleton · Transport Reviews · 2006 · 98 citations

, , +16

Infrastructure Accounting for Local Authorities: Technical Management and Political Context

June Pallot · Financial Accountability and Management · 1997 · 89 citations

, , +12

An example of creative accounting in public sector: The private financing of infrastructures in Spain

Bernardino Benito, Vicente Montesinos, Francisco Bastida · Critical Perspectives on Accounting · 2007 · 68 citations

, , +14

THE DIVERSITY OF ACCRUAL POLICIES IN LOCAL GOVERNMENT FINANCIAL REPORTING: AN EXAMINATION OF INFRASTRUCTURE, ART AND HERITAGE ASSETS IN GERMANY, ITALY AND THE UK

Berit Adam, Riccardo Mussari, Rowan Jones · Financial Accountability and Management · 2011 · 58 citations

, , +17

1–5 of 29

Authors

55

  1. RG
    Robert G. Walker

    The University of Sydney, Australia

    4 publications · 148 citations

    4

    h-index

  2. GW
    G. W. Dean

    The University of Sydney, Australia

    3 publications · 134 citations

    3

    h-index

  3. FC
    Frank Clarke

    University of Newcastle Australia, Australia

    3 publications · 134 citations

    3

    h-index

  4. TK
    Terry K. Patton

    Midwestern State University, United States

    2 publications · 49 citations

    2

    h-index

  5. BW
    Brian West

    Federation University, Australia

    1 publications · 26 citations

    1

    h-index

1–5 of 55

Institutions

39

  1. The University of Sydney

    Sydney, Australia

    4 h-index

    4 publications

    148 citations

  2. UNSW Sydney

    Sydney, Australia

    3 h-index

    3 publications

    134 citations

  3. University of Newcastle Australia

    Newcastle, Australia

    2 h-index

    2 publications

    82 citations

  4. Australian National University

    Canberra, Australia

    2 h-index

    2 publications

    78 citations

  5. European Union

    Brussels, Belgium

    1 h-index

    1 publications

    58 citations

  6. University of Illinois Chicago

    Chicago, United States

    1 h-index

    1 publications

    14 citations

  7. American Society of Civil Engineers

    Reston, United States

    1 h-index

    3 publications

    105 citations

  8. Ghent University

    Ghent, Belgium

    1 h-index

    2 publications

    92 citations

1–8 of 39

Venues

  1. Financial Accountability and Management

    FAM · 4 publications · 214 citations

    4

    h-index

  2. Public Money & Management

    2 publications · 54 citations

    2

    h-index

  3. Leadership and Management in Engineering

    LME · 2 publications · 29 citations

    2

    h-index

  4. Australian Accounting Review

    AAR · 2 publications · 40 citations

    2

    h-index

  5. Abacus

    2 publications · 66 citations

    2

    h-index

1–5