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Role of internal audit in Australian local government governance : a step in the right direction
Pilcher, Robyn - In: Financial accountability & management : in governments, … 30 (2014) 2, pp. 206-237
Persistent link: https://www.econbiz.de/10010373870
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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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Has the management of infrastructure assets (IAs) improved with the use of the accrual method in local government?
Molland, Allan; Clift, Robert - In: Asian review of accounting 16 (2008) 2, pp. 97-108
Persistent link: https://www.econbiz.de/10003929942
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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
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The influence of management accounting departments within German municipal administrations
Hirsch, Bernhard; Nitzl, Christian; Schauß, Joachim - In: Financial accountability & management : in governments, … 31 (2015) 2, pp. 192-218
Persistent link: https://www.econbiz.de/10011308942
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Relevance of GASB No. 34 to financial reporting by municipal governments
Pridgen, Annette; Wilder, W. Mark - In: Accounting horizons : a quarterly publication of the … 27 (2013) 2, pp. 175-204
Persistent link: https://www.econbiz.de/10009766926
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Accounting change and institutional capacity : the case of a provincial government in Indonesia
Harun, Harun; Kamase, Haryono P. - In: Australasian accounting business and finance journal : AABF 6 (2012) 2, pp. 35-50
Persistent link: https://www.econbiz.de/10010244281
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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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Applying data envelopment analysis on accounting data to assess and optimize the efficiency of Greek local governments
Doumpos, Michael; Cohen, Sandra - In: Omega : the international journal of management science 46 (2014), pp. 74-85
Persistent link: https://www.econbiz.de/10010347770
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The association between accounting performance and constituent response in political markets
Bradbury, Michael E.; Scott, Tom - In: Pacific accounting review 27 (2015) 4, pp. 394-410
Persistent link: https://www.econbiz.de/10011500037