The need for improved financial reporting of a developing country energy utility
作者： Alistair Brown
DOI: 10.1016/J.RSER.2016.01.095
关键词: Sustainable development 、 Documentary evidence 、 Chief audit executive 、 Economics 、 Finance 、 Energy planning 、 Audit 、 Accountability 、 Energy policy 、 Developing country
摘要: Abstract Some consideration has been given to regulatory and institutional reforms facilitate sustainable development in electricity usage Papua New Guinea but little attention paid bringing about full compliance of financial reporting expectations the country׳s main energy utility. Examining documentary evidence audit reports Auditor General׳s Office Guinea, this study considers PNG Power for period 2007–2013, means by which compliant may be improved. The results reveal that statements are late receive disclaimers opinion from Office, suggest Power׳s stakeholders not receiving accurate reliable information make informed decisions planning Guinea. reveals it would take resources improve reporting, turn could enhance national policy decision-making utility accountability.
curtin.edu.au参考文章(49)
George Caralis, Danae Diakoulaki, Peijin Yang, Zhiqiu Gao, Arthouros Zervos, Kostas Rados, None, Profitability of wind energy investments in China using a Monte Carlo approach for the treatment of uncertainties Renewable & Sustainable Energy Reviews. ,vol. 40, pp. 224- 236 ,(2014) , 10.1016/J.RSER.2014.07.189
Gordon Dalton, Grant Allan, Nicola Beaumont, Aliki Georgakaki, Nick Hacking, Tara Hooper, Sandy Kerr, Anne Marie O’Hagan, Kieran Reilly, Pierpaolo Ricci, Wanan Sheng, Tim Stallard, Economic and socio-economic assessment methods for ocean renewable energy: Public and private perspectives Renewable & Sustainable Energy Reviews. ,vol. 45, pp. 850- 878 ,(2015) , 10.1016/J.RSER.2015.01.068
Dragana D Milosavljević, Tomislav M Pavlović, Danica S Piršl, None, Performance analysis of A grid-connected solar PV plant in Niš, republic of Serbia Renewable & Sustainable Energy Reviews. ,vol. 44, pp. 423- 435 ,(2015) , 10.1016/J.RSER.2014.12.031
Matthew Dornan, Access to electricity in Small Island Developing States of the Pacific: Issues and challenges Renewable & Sustainable Energy Reviews. ,vol. 31, pp. 726- 735 ,(2014) , 10.1016/J.RSER.2013.12.037
Bert Scholtens, Renske Kleinsmann, Incentives for subcontractors to adopt CO2 emission reporting and reduction techniques Energy Policy. ,vol. 39, pp. 1877- 1883 ,(2011) , 10.1016/J.ENPOL.2011.01.032
N.-A. Spyridaki, A. Flamos, A paper trail of evaluation approaches to energy and climate policy interactions Renewable & Sustainable Energy Reviews. ,vol. 40, pp. 1090- 1107 ,(2014) , 10.1016/J.RSER.2014.08.001
Hongping Yuan, Weisheng Lu, Jane Jianli Hao, None, The evolution of construction waste sorting on-site Renewable & Sustainable Energy Reviews. ,vol. 20, pp. 483- 490 ,(2013) , 10.1016/J.RSER.2012.12.012
Zhao Xin-gang, Feng Tian-tian, Cui Lu, Feng Xia, The barriers and institutional arrangements of the implementation of renewable portfolio standard: A perspective of China Renewable & Sustainable Energy Reviews. ,vol. 30, pp. 371- 380 ,(2014) , 10.1016/J.RSER.2013.10.029
Kevin Lo, A critical review of China's rapidly developing renewable energy and energy efficiency policies Renewable & Sustainable Energy Reviews. ,vol. 29, pp. 508- 516 ,(2014) , 10.1016/J.RSER.2013.09.006
Chea Yuan Young, Wei Ming Huang, Review of Taiwan's climate policy after Copenhagen ☆ Renewable & Sustainable Energy Reviews. ,vol. 16, pp. 20- 28 ,(2011) , 10.1016/J.RSER.2011.07.132