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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

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

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

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

Two paths but one driver? : international consultants and public sector accrual accounting

Christensen, Mark; Yoshimi, Hiroshi - In: International trends and experiences in government …, (pp. 131-145). 2005

Persistent link: https://www.econbiz.de/10003432900

The rise and fall of accruals : a case of Nepalese central government

Adhikari, Pawan; Mellemvik, Frode - In: Journal of accounting in emerging economies : JAEE 1 (2011) 2, pp. 123-143

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Cui bono? : depicting the benefits of the new muncipal budgeting and accounting regime in Germany

Burth, Andreas; Hilgers, Dennis - In: Journal of business economics : JBE 84 (2014) 4, pp. 531-570

Persistent link: https://www.econbiz.de/10010354718

The new public financial management (NPFM) and accrual accounting in Sri Lanka

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

Persistent link: https://www.econbiz.de/10011413842

Exploring public sector accounting reforms in an emerging economy : a case of Sri Lanka

Nagirikandalage, Padmi; Binsardi, Ben - In: Public sector accounting, accountability and auditing …, (pp. 51-83). 2015

Persistent link: https://www.econbiz.de/10011413847

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