Timoshenko, Konstantin; Adhikari, Pawan - In: Journal of Public Budgeting, Accounting & Financial … 22 (2010) 4, pp. 449-486
A number of governments have already moved or intend to move from cash to accrual accounting. This has resulted in a growing body of comparative research in public sector accounting. Little work, however, has been devoted so far to investigating government accounting in developing and...