Search Results - subject:"Public sector accounting reforms"

Combining theories to investigate the acceptance of accrual accounting

Bekiaris, Michalis; Paraponti, Thekla; Spanou, Foteini - In: International journal of public sector management 37 (2024) 4, pp. 531-554

Persistent link: https://www.econbiz.de/10015127020

Examining the status of IPSAS adoption at the country level : an analysis of the OECD member states

Bekiaris, Michalis; Paraponti, Thekla - In: Journal of accounting & organizational change : JAOC 19 (2023) 2, pp. 296-325

Persistent link: https://www.econbiz.de/10014325408

The power of language in legitimating public-sector reforms : when politicians "talk" accounting

Liguori, Mariannunziata; Steccolini, Ileana - In: The British accounting review : the journal of the … 50 (2018) 2, pp. 161-173

Persistent link: https://www.econbiz.de/10011850468

Impact of IPSAS on Reforming Governmental Financial Information Systems: A Comparative Study

CHRISTIAENS, J.; REYNIERS, B. - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2009

The diversity in reformed governmental financial information systems created a need for harmonized international accounting standards, resulting in the elaboration of the IPSAS (International Public Sector Accounting Standards). By means of a survey to experts this study examines the extent to...

Persistent link: https://www.econbiz.de/10005011430