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The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants' identities

Becker, Sebastian D.; Jagalla, Tobias; Skærbæk, Peter - In: Critical perspectives on accounting : an international … 25 (2014) 4/5, pp. 324-338

Persistent link: https://www.econbiz.de/10010379930

Public sector accounting reform at local government level in Indonesia

McLeod, Ross H.; Harun, Harun - In: Financial accountability & management : in governments, … 30 (2014) 2, pp. 238-258

Persistent link: https://www.econbiz.de/10010373869

The impact of accrual accounting adoption on budgeting system : evidence from Italian universities

Paolini, Antonella; Soverchia, Michela - In: International journal of critical accounting : IJCA 9 (2017) 4, pp. 351-365

Persistent link: https://www.econbiz.de/10011856531

Factors affecting accrual accounting reform and transparency of performance in the public sector in Vietnam

Thanh, Phuong-Nguyen Thi; Phan Thanh Hai; Thanh, Tung-Nguyen - In: Problems and perspectives in management : PPM ; … 18 (2020) 2, pp. 180-193

Persistent link: https://www.econbiz.de/10012302259

Public management reform under the dome of accruals

Stefanescu, Cristina Alexandrina - In: Revista de contabilidad : RC-SAR 23 (2020) 1, pp. 91-101

Persistent link: https://www.econbiz.de/10012173506

Implementing accrual accounts in Government : the case of Malta Government

Camilleri, Emanuel - In: Modernizing government in Europe, (pp. 113-120). 2007

Persistent link: https://www.econbiz.de/10003688236

The New Public Financial Management (NPFM) and Accrual Accounting in Sri Lanka

Senarath Yapa, P. W.; Ukwatte, Sarath - In: The public sector accounting, accountability and …, (pp. 7-50). 2015

Purpose The purpose of this paper is to analyse the reasons why Sri Lanka adopted International Public Sector Accounting Standards (IPSAS) recently. Many less developed countries (LDCs) have introduced IPSAS during the recent past. However, little research has been conducted to study the New...

Persistent link: https://www.econbiz.de/10015367177

The Impact of Accrual Accounting on Public Sector Management : An Exploratory Study for Romania

Deaconu, Adela - 2011

This research is intended to supplement comparative national studies, which represent a challenge to accounting history for the last decades, explaining the Romanian public accounting practices in their local and time-specific context, taking into question the case of the entities owned by the...

Persistent link: https://www.econbiz.de/10013121452

Perception of the Malaysian Federal Government accountants of the usefulness of financial information under an accrual accounting system : a preliminary assessment

Suhaiza Ismail - In: Meditari accountancy research 31 (2023) 3, pp. 658-674

Persistent link: https://www.econbiz.de/10014362583

The inefficacy of accrual accounting in public sector performance management : evidence from an emerging market

Fahlevi, Heru; Irsyadillah; Arafat, Imam; Adnan, … - In: Cogent business & management 9 (2022) 1, pp. 1-20

This study aims to investigate the impact of accrual accounting adoption on Indonesian local governments. In particular, this study examines the differences of financial performance before and after the accrual adoption and the usefulness of accrual accounting information for public managers....

Persistent link: https://www.econbiz.de/10014437265