Implementing public sector accruals in OECD member states : major issues and challenges
Pawan Adhikari, Levi Gårseth-Nesbakk
| 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 | Öffentlicher Sektor | Rechnungsabgrenzung | Accruals and deferrals | OECD-Staaten | OECD countries | Öffentliches Rechnungswesen | Public accounting | Institutionenökonomik | Institutional economics |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.accfor.2016.02.001 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011528442