Arnaboldi, Michela; Lapsley, Irvine - In: European Accounting Review 18 (2009) 4, pp. 809-836
There has been a major debate on the merits of accrual accounting in the public sector in general. This paper is an implementation study of accrual accounting in local government. It examines this issue from an implementation perspective. The implementation perspective adopted draws on Matland's...
