Infrastructure asset reporting options: A stated preference experiment

Jones, S; Hensher, DA; Rose, J; Walker, RG

Infrastructure asset reporting options: A stated preference experiment

Jones, S Hensher, DA Rose, J Walker, RG

Permalink

Publication Type:: Journal Article
Citation:: Accounting Horizons, 2012, 26 (3), pp. 465 - 491
Issue Date:: 2012-09-01

Closed Access

	Filename	Description	Size
	ContentServer (57).pdf	Published Version	341.86 kB	Adobe PDF	View/Open

Copyright Clearance Process

Recently Added
In Progress
Closed Access

This item is closed access and not available.

Full metadata record

Field	Value	Language
dc.contributor.author	Jones, S	en_US
dc.contributor.author	Hensher, DA	en_US
dc.contributor.author	Rose, J	en_US
dc.contributor.author	Walker, RG	en_US
dc.date.issued	2012-09-01	en_US
dc.identifier.citation	Accounting Horizons, 2012, 26 (3), pp. 465 - 491	en_US
dc.identifier.issn	0888-7993	en_US
dc.identifier.uri	http://hdl.handle.net/10453/115350
dc.description.abstract	Using a stated preference experiment, this study investigates the infrastructure reporting preferences of 103 public sector managers having experience with the use and interpretation of specialized infrastructure information. The results of the ordered mixed logit analysis indicate that public sector managers tend to choose more comprehensive and detailed financial and nonfinancial disclosures in circumstances where: the physical condition of the infrastructure is in a poor state of repair; governments may not be placing much priority on funding existing infrastructure; the financial costs to maintain infrastructure are high; infrastructure has high importance to service delivery; and government agencies have made significant investments in public infrastructure. The results of this study suggest that a blend of GASB and AASB requirements for infrastructure assets (i.e., condition assessments in combination with replacement costs) could enhance the overall usefulness of infrastructure information, especially among decision makers who make regular use of this information.	en_US
dc.relation.ispartof	Accounting Horizons	en_US
dc.relation.isbasedon	10.2308/acch-50166	en_US
dc.subject.classification	Accounting	en_US
dc.title	Infrastructure asset reporting options: A stated preference experiment	en_US
dc.type	Journal Article
utslib.citation.volume	3	en_US
utslib.citation.volume	26	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Strength - BIDA - Business Intelligence and Data Analytics
utslib.copyright.status	closed_access
pubs.issue	3	en_US
pubs.publication-status	Published	en_US
pubs.volume	26	en_US

Abstract:

Using a stated preference experiment, this study investigates the infrastructure reporting preferences of 103 public sector managers having experience with the use and interpretation of specialized infrastructure information. The results of the ordered mixed logit analysis indicate that public sector managers tend to choose more comprehensive and detailed financial and nonfinancial disclosures in circumstances where: the physical condition of the infrastructure is in a poor state of repair; governments may not be placing much priority on funding existing infrastructure; the financial costs to maintain infrastructure are high; infrastructure has high importance to service delivery; and government agencies have made significant investments in public infrastructure. The results of this study suggest that a blend of GASB and AASB requirements for infrastructure assets (i.e., condition assessments in combination with replacement costs) could enhance the overall usefulness of infrastructure information, especially among decision makers who make regular use of this information.

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/115350