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~isPartOf:"Journal of public budgeting, accounting & financial management"
~subject:"Rechnungsabgrenzung"
~subject:"Öffentlicher Sektor"
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Rechnungsabgrenzung
Öffentlicher Sektor
Public accounting
40
Öffentliches Rechnungswesen
40
Public sector
10
USA
9
United States
9
Accruals and deferrals
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Adhikari, Pawan
2
Bracci, Enrico
2
Anessi-Pessina, Eugenio
1
Bastida, Francisco
1
Bekiaris, Michalis
1
Biondi, Lucia
1
Bisogno, Marco
1
Bonollo, Elisa
1
Columbano, Claudio
1
Gill, John
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Grossi, Giuseppe
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Gårseth-Nesbakk, Levi
1
Hoque, Zahirul
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Jayasinghe, Kelum
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Kivisoo, Helen
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Markogiannopoulou, Antonia
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Nasi, Greta
1
Nguyen Cong Phuong
1
Nkundabanyanga, Stephen Korutaro
1
Paemurru, Elina
1
Paemurru, Kristjan
1
Pajković, Ivana
1
Patton, Terry K.
1
Polzer, Tobias
1
Pärl, Ülle
1
Redmayne, Nives Botica
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Santis, Serena
1
Sharma, Umesh
1
Soobaroyen, Teerooven
1
Steccolini, Ileana
1
Styles, Alan K.
1
Tri Jatmiko Wahyu Prabowo
1
Vašiček, Vesna
1
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Journal of public budgeting, accounting & financial management
Financial accountability & management : in governments, public services and charities
21
Critical perspectives on accounting : an international journal for social and organizational accountability
18
Accounting, auditing & accountability journal
10
Accounting forum : advancing the interdisciplinary and global connection of accounting research
9
Accounting, Economics, and Law : AEL ; a convivium
8
Abacus : a journal of accounting, finance and business studies
7
The British accounting review : the journal of the British Accounting Association
7
Accounting and taxation review : A&TR
6
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
6
Discussion papers in economics, finance and international competitiveness
6
Financial accountability and management
6
OECD journal on budgeting
5
Public management review
5
Public sector accounting
5
Cogent business & management
4
European research studies
4
IMF working papers
4
International journal of economics and financial issues : IJEFI
4
Journal of accounting & organizational change : JAOC
4
Accounting in Europe
3
Asian review of accounting
3
Australasian accounting business and finance journal : AABF
3
Australian accounting review
3
European financial and accounting journal : EFAJ
3
International journal of critical accounting : IJCA
3
International journal of public sector management : IJPSM
3
International journal of public sector performance management
3
Journal of accounting & organizational change
3
Journal of accounting in emerging economies : JAEE
3
Problems and perspectives in management : PPM ; international research journal
3
Accounting history review
2
Accounting horizons : a quarterly publication of the American Accounting Association
2
African journal of accounting, auditing and finance : AJAAF
2
Asian journal of business and accounting : AJBA
2
IMF working paper
2
International comparative issues in government accounting : the similarities and differences between central government accounting and local government accounting within or between countries ; Proceedings of the 7th CIGAR Conference
2
International journal of accounting and finance
2
International journal of business and economic sciences applied research : IJBESAR
2
International journal of economics and accounting : IJEA
2
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ECONIS (ZBW)
13
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1
Negative effects of the adoption of accrual accounting in the public sector : a systematic literature review and future prospects
Bonollo, Elisa
- In:
Journal of public budgeting, accounting & financial …
35
(
2023
)
6
,
pp. 1-27
Persistent link: https://www.econbiz.de/10014487261
Saved in:
2
Properties of accrual accounts in public sector entities : evidence from the Italian National Health Service
Columbano, Claudio
;
Biondi, Lucia
;
Bracci, Enrico
- In:
Journal of public budgeting, accounting & financial …
35
(
2023
)
6
,
pp. 240-261
Persistent link: https://www.econbiz.de/10014487286
Saved in:
3
Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries : a structured literature review
Polzer, Tobias
;
Adhikari, Pawan
;
Nguyen Cong Phuong
; …
- In:
Journal of public budgeting, accounting & financial …
35
(
2023
)
3
,
pp. 309-332
Persistent link: https://www.econbiz.de/10014381188
Saved in:
4
The use and perceived usefulness of public sector financial statements by politicians : evidence from Croatia
Pajković, Ivana
;
Redmayne, Nives Botica
;
Vašiček, Vesna
- In:
Journal of public budgeting, accounting & financial …
35
(
2023
)
6
,
pp. 180-198
Persistent link: https://www.econbiz.de/10014487281
Saved in:
5
Guest editorial: public sector accounting in emerging economies in the evolving post-COVID-19 era
Adhikari, Pawan
;
Nkundabanyanga, Stephen Korutaro
; …
- In:
Journal of public budgeting, accounting & financial …
35
(
2023
)
3
,
pp. 297-308
Persistent link: https://www.econbiz.de/10014381185
Saved in:
6
Public sector financial management in New Zealand central government : the role of public sector accountants
Gill, John
;
Sharma, Umesh
- In:
Journal of public budgeting, accounting & financial …
35
(
2023
)
1
,
pp. 65-72
Persistent link: https://www.econbiz.de/10013553441
Saved in:
7
Enterprise resource planning system reforms of European Union member states in association with central government accrual accounting and IPSAS adoption
Bekiaris, Michalis
;
Markogiannopoulou, Antonia
- In:
Journal of public budgeting, accounting & financial …
35
(
2023
)
1
,
pp. 115-140
Persistent link: https://www.econbiz.de/10013553448
Saved in:
8
Accounting for unstable environments in the public sector : managing post-COVID-19 times
Bastida, Francisco
;
Bracci, Enrico
;
Hoque, Zahirul
- In:
Journal of public budgeting, accounting & financial …
34
(
2022
)
1
,
pp. 1-26
Persistent link: https://www.econbiz.de/10012798064
Saved in:
9
Dialogical turn of accounting and accountability integrated reporting in non-profit and public-sector organisations
Pärl, Ülle
;
Paemurru, Elina
;
Paemurru, Kristjan
; …
- In:
Journal of public budgeting, accounting & financial …
34
(
2022
)
1
,
pp. 27-51
Persistent link: https://www.econbiz.de/10012798065
Saved in:
10
Public sector consolidated financial statements : a structured literature review
Santis, Serena
;
Grossi, Giuseppe
;
Bisogno, Marco
- In:
Journal of public budgeting, accounting & financial …
30
(
2018
)
2
,
pp. 230-251
Persistent link: https://www.econbiz.de/10012056586
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