Implementing public sector accruals in OECD member states : major issues and challenges
Year of publication: |
June 2016
|
---|---|
Authors: | Adhikari, Pawan ; Gårseth-Nesbakk, Levi ; Jaafaripooyan, Ebrahim |
Published in: |
Accounting forum : advancing the interdisciplinary and global connection of accounting research. - [Abingdon] : Routledge, Taylor & Francis Group, ISSN 0155-9982, ZDB-ID 2165079-2. - Vol. 40.2016, 2, p. 125-142
|
Subject: | Accrual accounting | Institutional theory | IPSASs | OECD | Public sector | OECD-Staaten | OECD countries | Rechnungsabgrenzung | Accruals and deferrals | Öffentlicher Sektor | Öffentliches Rechnungswesen | Public accounting |
-
Public management reform under the dome of accruals
Stefanescu, Cristina Alexandrina, (2020)
-
Fahlevi, Heru, (2022)
-
Accrual practices and reform experiences in OECD countries
(2017)
- More ...
-
“Does your walk match your talk?” Analyzing IPSASs diffusion in developing and developed countries
Polzer, Tobias, (2019)
-
Polzer, Tobias, (2021)
-
Reforming central government accounting in diverse contexts : a three-country comparison
Adhikari, Pawan, (2012)
- More ...