Abstracts and keywords.

The article presents abstracts and keywords of some papers published in the November 1, 1999 issue of the periodical "Accounting, Auditing & Accountability Journal." One of the papers titled "Australian Public Sector Financial Reporting: A Case of Cooperative Policy Formulation" explores the processes whereby the public sector in Australia formulates its financial reporting policies by examining the interactions between the Public Sector Accounting Standards Board (PSASB) and the government regulators in each of the Australian jurisdictions. Policy community and policy network theory are used to argue that policy is formulated by a "cooperative" grouping of accounting professionals from the central agencies of Treasuries and Departments of Finance and the PSASB. Another paper titled "Extending Practice: Accountants' Constructions of the Industrial Relations Arena in the USA," examines the historical means by which accountancy, as a mature profession, has sought to expand its practice to new areas of business in the U.S. The means by which the profession has redefined itself previously may be instructive as an element in the development of fresh markets for its services.