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Year of publication
Subject
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IPSAS 212 Öffentliches Rechnungswesen 124 Public accounting 119 Public sector 47 Öffentlicher Sektor 46 Deutschland 35 IFRS 35 Germany 33 EU countries 28 EU-Staaten 28 Rechnungswesen 27 Accounting 26 EPSAS 26 International Public Sector Accounting Standards 25 Accounting standards 23 Bilanzierungsgrundsätze 23 Accruals and deferrals 16 Rechnungsabgrenzung 16 Welt 15 World 15 public sector 13 Kommunales Rechnungswesen 12 Local government 11 Comparison 10 EU accounting regulation 10 EU-Bilanzrecht 10 Einführung 10 European Public Sector Accounting Standards 10 Implementation 10 Neues Steuerungsmodell 10 Vergleich 10 Öffentlicher Haushalt 10 Doppik 9 New public management 9 Public budget 9 Öffentliche Rechnungslegung 9 Administrative reform 8 Doppelte Buchführung 8 Verwaltungsreform 8 Community law 7
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Online availability
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Undetermined 62 Free 49 CC license 3
Type of publication
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Article 166 Book / Working Paper 54
Subcategories
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Article in journal 142 Book section 21 Working paper 11 Proceedings 5 Case study 3 Government document 2 Guidebook 1 Handbook 1 Law 1
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Language
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English 119 German 76 Undetermined 18 French 3 Spanish 2 Russian 1 Slovak 1
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Author
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Adam, Berit 7 Christiaens, Johan 7 Adhikari, Pawan 6 Bergmann, Andreas 5 Biondi, Yuri 5 Heiling, Jens 5 Bekiaris, Michalis 4 Cohen, Sandra 4 Conrath-Hargreaves, Annemarie 4 Ghysels, Raymond 4 Hilgers, Dennis 4 Müller-Marquès Berger, Thomas 4 Nistor, Cristina Silvia 4 Phan-Thanh, Hang Pascale 4 Schauer, Reinbert 4 Tsatsis, Christos 4 Vogelpoth, Norbert 4 Wüstemann, Sonja 4 Aversano, Natalia 3 Brusca, Isabel 3 Caperchione, Eugenio 3 Dörschell, Andreas 3 Gomes, Patrícia 3 Haustein, Ellen 3 Hurlebaus, Annette 3 Jensen, Gwenda 3 Krah, Redeemer 3 Lorson, Peter 3 Lüder, Klaus 3 Manes Rossi, Francesca 3 Markogiannopoulou, Antonia 3 Mertens, Gerard 3 Mussari, Riccardo 3 Vanhee, Christophe 3 Wirtz, Holger 3 Wüstemann, Jens 3 Ambalangodage, Dayananda 2 Amor, Donia Ben 2 Bisogno, Marco 2 Brixner, Helge C. 2
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Institution
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Centre Emile Bernheim, Solvay Brussels School of Economics and Management 4 Association de comptabilité nationale <Frankreich> 2 Faculteit Economie en Bedrijfskunde, Universiteit Gent 2 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 2 Hessen / Rechnungshof 1 Institut für Betriebswirtschaftslehre der Gemeinwirtschaftlichen Unternehmen <Linz> 1 International Symposium on Public Sector Management <9, 2009, Linz> 1 Nomos Verlagsgesellschaft 1 Rijksuniversiteit Gent / Faculteit Economie en Bedrijfskunde 1 SV SAXONIA Verlag für Recht, Wirtschaft und Kultur GmbH 1 Springer Fachmedien Wiesbaden 1 Zürcher Hochschule Winterthur 1
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Published in...
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WPg : Kompetenz schafft Vertrauen 18 Journal of public budgeting, accounting & financial management 10 Verwaltung & Management : VM ; Zeitschrift für moderne Verwaltung 9 International journal of public sector performance management 8 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 6 Journal of Accounting and Management Information Systems (JAMIS) 5 Accounting, Economics, and Law : AEL ; a convivium 4 Financial accountability and management 4 Journal of Public Budgeting, Accounting & Financial Management 4 Working Papers CEB 4 Accounting in Europe 3 Betriebswirtschaftliche Forschung und Praxis : BFuP 3 Journal of accounting & organizational change : JAOC 3 Schriften zur Rechnungslegung 3 Tools, strategies, and practices for modern and accountable public sector management 3 Working paper series / Universiteit Gent, Faculteit Economie en Bedrijfskunde 3 Abacus : a journal of accounting, finance and business studies 2 Accounting forum 2 Accounting, accountability and governance in the public sector : 9th International Symposium on Public Sector Management ; Johannes Kepler University, Linz (Austria) 2 BestMasters 2 CrossCultural Management Journal 2 Das Publicness-Puzzle : öffentliche Aufgabenerfüllung zwischen Staat und Markt 2 EuroMed journal of business 2 European Financial and Accounting Journal 2 European financial and accounting journal : EFAJ 2 Financial accountability & management : in governments, public services and charities 2 INSEE méthodes 2 International journal of public sector management 2 Journal of accounting & management information systems : JAMIS 2 MPRA Paper 2 Ovidius University Annals, Economic Sciences Series 2 Public sector accounting, accountability and auditing in emerging economies 2 Research in accounting in emerging economies 2 Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 2 Accountability, ethics and sustainability of organizations : new theories, strategies and tools for survival and growth 1 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 1 Accounting forum : advancing the interdisciplinary and global connection of accounting research 1 Acta Universitatis Danubius / Oeconomica 1 African journal of accounting, auditing and finance : AJAAF 1 Annals - Economy Series 1
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Source
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ECONIS (ZBW) 182 RePEc 20 EconStor 8 Other ZBW resources 6 USB Cologne (EcoSocSci) 4
Showing 1 - 50 of 206
 
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International Public Sector Accounting Standards and Economic Growth: An International Study of IPSAS Adoption and Experience
Slama, Fatma Ben - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015195846
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The Role of IPSAS Application in Meeting Voters Yearnings
Babatunde, Shakirat Adepeju - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015196053
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Public sector financial reforms and performance of government entities in Nigeria
Oluwagbade, Oluyinka Isaiah; Jimba, Kareem Isiaka; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015101793
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The relationship between the adoption of international public sector accounting standards and sources of government financing : evidence from developing countries
Tawiah, Vincent; Soobaroyen, Teerooven - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015050704
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Financial transparency, trust and willingness to pay in local governments of sub-Saharan Africa
Krah, Redeemer; Mertens, Gerard - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014487266
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The impact of IPSAS adoption on corruption in developing countries
Tawiah, Vincent - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014288446
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Decision-making processes of public sector accounting reforms in India : institutional perspectives
Krishnan, Sarada Rajeswari - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014288459
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Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries : a structured literature review
Polzer, Tobias; Adhikari, Pawan; Nguyen Cong Phuong; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014381188
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Financial transparency, trust and willingness to pay in local governments of sub-Saharan Africa
Krah, Redeemer; Mertens, Gerard - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014895049
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Die Europäisierung der öffentlichen Rechnungslegung : normative Analyse zur Bilanzierung von Sozialverpflichtungen in der EU
Völkl, Maximilian - 2025
Problemstellung -- Europäisierung öffentlicher Rechnungslegung durch harmonisierte Grundsätze ordnungsgemäßer staatlicher Bilanzierung in der EU -- Bilanzierung von Sozialverpflichtungen im öffentlichen Sektor nach harmonisierten EU GosB -- Thesenförmige Zusammenfassung.
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015440850
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Strengthening the fight : is the adoption of IPSAS helping Latin America tackling corruption?
Lira, Aluska Ramos de; Cruz, Michel Richard Chagas; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015271859
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Perceived legitimacy of accounting reform in Latin America : the accountants' perspective
Frisancho, Gabriela Molina; Azevedo, Ricardo Rocha de; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015271863
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Benefits of IPSAS and their differences from IFRS : a discussion paper
Rompotis, Gerasimos; Balios, Dimitris - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015327541
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A study exploring the adoption of cash IPSAS in the Solomon Islands : the case of the provincial governments
Oru, Marianne; Narayan, Anil Kumar; Rahman, Asheq; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015460061
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Reflections on public sector accrual accounting and reporting : a post-operative transplant view
Christensen, Mark; Cohen, Sandra; Ellwood, Sheila; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614838
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Determinants of compliance with accrual-based IPSAS in the local government of Ghana
Attefah, Eric Kwaku; Ferreira, Augusta da Conceição Santos - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614844
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Value Relevance of General Government National Accounts with ESA2010 Accrual Accounting Framework. Association of ESA2010 Reporting Quality with Decision Making and Accounting Standardization
Bekiaris, Michalis; Markogiannopoulou, Antonia - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015196200
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Assessing the Impact of IPSAS on financial reporting and public management in Greece
Gkouma, Olympia G.; Filos, John - 2022
The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece initiated a general financial management reform program which includes the transformation of financial accounting. The public sector in Greece adopted IPSAS-based standards...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013448092
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International Public Sector Accounting Standards (IPSASs) : a systematic literature review and future research agenda
Schmidthuber, Lisa; Hilgers, Dennis; Hofmann, Sebastian - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012816671
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External auditors, policy transfer, accruals accounting and the United Nations
Moloney, Kim; Jensen, Gwenda; Stoycheva, Rayna - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015352124
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Constraints and stimuli in the implementation of public accounting reform : systematic literature review and future research agenda
Liberato, Margarida Isabel; Paiva, Inna Sousa; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014583385
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Assessing the countries' convergence to IPSAS from a cultural perspective
Santos, Paula Gomes dos; Albuquerque, Fábio de - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014548988
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The history of IFRS in Russia in 1991-2021
Generalova, Natalia V.; Pyatov, Mikhail L.; Sokolov, … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015135040
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Additional thoughts on the implementation of the International Public Sector Accounting Standards in Europe : a commentary
Heiling, Jens - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015050717
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External auditors, policy transfer, accruals accounting and the United Nations
Moloney, Kim; Jensen, Gwenda; Stoycheva, Rayna - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015271837
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The role of accounting standards and disclosure in alleviating corruption : a cross-country study
Rahman, Md. Atiqur - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015325906
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Democracy and financial transparency of local governments in Sub-Saharan Africa
Krah, Redeemer; Mertens, Gerard - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014937205
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Accounting reform and IPSAS adoption in Greece
Chytis, Evangelos; Georgopoulos, Ioannis; Tasios, Stergios - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012511194
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Institucional isomorphism in IPSAS adoption
Rincón-Soto, Carlos Augusto; Gómez-Villegas, Mauricio - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012614961
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The moderating effect of professional boards on the influence of external audit services on IPSAS implementation in Tanzania : the accountants' perspectives
Kiure Mssusa, Neema; Chalu, Henry; Shayo-Temu, Sylvia - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012621998
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The IPSAS implementation and the use and usefulness of accounting information : a comparative analysis in the Iberian Peninsula
Gomes, Patrícia; Brusca, Isabel; Fernandes, Maria José; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013553431
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Enterprise resource planning system reforms of European Union member states in association with central government accrual accounting and IPSAS adoption
Bekiaris, Michalis; Markogiannopoulou, Antonia - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013553448
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Stakeholder participation in the development of International Public Sector Accounting Standard 42, Social Benefits
De Wolf, Anschi; Christiaens, Johan - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014432312
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The extent of awareness for the International Public Sector Accounting Standards in the United Arab Emirates emerging market
Alshehhi, Khulood; Alteniji, Jawaher; Alshamsi, Shaikha; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014309154
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Examining the status of IPSAS adoption at the country level : an analysis of the OECD member states
Bekiaris, Michalis; Paraponti, Thekla - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014325408
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Culture, language, and accounting reform : a new perspective on IPSAS implementation
Abdulkarim, Mustafa Elkasih; Umlai, Mohamed Ismail; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014325412
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The role of leadership-member exchange relationships in the implementation of the International Public Sector Accounting Standards by Greek public hospitals
Dalla, Konstantia; Lois, Petros; Makrygiannakis, Georgios - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014325614
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Enterprise resource planning system reforms of European Union member states in association with central government accrual accounting and IPSAS adoption
Bekiaris, Michalis; Markogiannopoulou, Antonia - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014895046
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The IPSAS implementation and the use and usefulness of accounting information: a comparative analysis in the Iberian Peninsula
Gomes, Patrícia; Brusca, Isabel; Fernandes, Maria J.; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014895291
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The Profile of IPSAS-Adopters
Amor, Donia Ben; Damak Ayadi, Salma - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015196021
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The main challenges of Public Sector Accounting reforms and World Bank's Public Sector Accounting and Reporting (PULSAR) Program
Gourfinkel, Dmitri - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013387743
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Public-sector accounting reforms and governmental efficiency : a two-stage approach
Cuadrado-Ballesteros, Beatriz; Bisogno, Marco; Vaia, … - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013389414
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The magic of IPSAS accrual : the real without reality
Mkasiwa, Tausi Ally - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013411936
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Governmental accounting and budgeting in Malta and Poland : a different dance to the same tune
Kowalczyk, Magdalena; Caruana, Josette - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013411966
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Accounting as a technology of neoliberalism : the accountability role of IPSAS in Nigeria
Bakre, Owolabi M.; McCartney, Sean; Fayemi, Simeon Olufemi - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013549732
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Exploration the influence to information quality of financial statements from internal control structure : an approach to education field in public sector
Huy Pham Quang; Kien Phuc Vu - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014320514
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Die Entwicklung von European Public Sector Accounting Standards (EPSAS) : eine empirische Analyse und Auswertung von Expertenmeinungen
Lorenz, Kevin - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012696632
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Die Entwicklung von European Public Sector Accounting Standards (EPSAS) : eine empirische Analyse und Auswertung von Expertenmeinungen
Lorenz, Kevin - 2022
Book / Working Paper
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Das Vorsichtsprinzip in der öffentlichen Rechnungslegung : Anmerkungen zu Adam/Heiling/Meglitsch, WPg 2020, S. 1190, mit Blick auf die Bilanzierung von Rückstellungen nach HGB und SsD
Lorson, Peter; Haustein, Ellen - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012820103
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El premio de implementar las reformas contables en el sector público promovidas por los organismos multilaterales
Castañeda, Víctor Mauricio - 2018
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014494414
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El premio de implementar las reformas contables en el sector público promovidas por los organismos multilaterales
Castañeda, Víctor Mauricio - 2018
Article
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The impact of different determination of intangible fixed assets in accordance with CAS and IPSAS on financial statements
Dvořák, Martin; Poutník, Lukáš - 2017
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011937424
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