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Diffusion of an accounting innovation : fixed asset accounting in the NHS in Wales
Mellett, Howard; Marriott, Neil; Macniven, Louise - In: European accounting review 18 (2009) 4, pp. 745-764
Persistent link: https://www.econbiz.de/10003914034
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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
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Accrual accounting in EU local governments : one method, several approaches
Pina, Vicente; Torres, Lourdes; Yetano, Ana - In: European accounting review 18 (2009) 4, pp. 765-807
Persistent link: https://www.econbiz.de/10003914036
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Cash to accruals accounting in British central government : a journey through time
Edwards, John Richard - In: Financial accountability and management 39 (2023) 1, pp. 40-59
Persistent link: https://www.econbiz.de/10014288438
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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
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Implementing accrual accounting in the public sector
Cavanagh, Joe; Flynn, Suzanne; Moretti, Delphine - 2016
This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note...
Persistent link: https://www.econbiz.de/10011552679
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Accruals accounting in the public sector : a road not always taken
Hyndman, Noel; Connolly, Ciaran - In: Management accounting research 22 (2011) 1, pp. 36-45
Persistent link: https://www.econbiz.de/10008938013
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Accruals accounting approaches in the UK public sector : diversity and convergence
Ellwood, Sheila - In: International comparative issues in government …, (pp. 213-232). 2010
Persistent link: https://www.econbiz.de/10009126181
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The influence of the organizational structure, environment, and resource provision on the use of accrual accounting in municipalities
Nitzl, Christian; Hilgers, Dennis; Hirsch, Bernhard; … - In: Schmalenbach business review : sbr 72 (2020) 2, pp. 271-298
Persistent link: https://www.econbiz.de/10012429675
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The diversity of accrual policies in local government financial reporting : an examination of infrastructure, art and heritage assets in Germany, Italy and the UK
Adam, Berit; Mussari, Riccardo; Jones, Rowan H. - In: Financial accountability & management : in governments, … 27 (2011) 2, pp. 107-133
Persistent link: https://www.econbiz.de/10009154863