Cîrstea, Andreea; Nistor, Cristina Silvia; Tiron … - In: Journal of Economic and Administrative Sciences 33 (2017) 1, pp. 46-65
Purpose Considering the worldwide importance granted to this topic, the purpose of this paper is to analyze, through a detailed pyramidal analysis, the intention of International Public Sector Accounting Standards (IPSAS) to respond better to the public sector characteristics....
