Columbano, Claudio; Biondi, Lucia; Bracci, Enrico - In: Journal of Public Budgeting, Accounting & Financial … 35 (2023) 6, pp. 240-261
system in the public sector by examining whether accrual-based accounting information is superior to cash-based information … in the context of public sector entities. Design/methodology/approach This paper applies a quantitative research method …-off” between smoothness and relevance in the context of public sector entities. …