Using the New Zealand central government as a case study, we review the process of adopting accrual accounting in government through the eyes of those who were directly involved in the change. The study draws on the literature on problemitization in the context of accounting change and the...

The Ministry of Finance and Public Credit (SHCP) of Mexico intends to strengthen public asset and liability management (ALM) practices. The 2018 Fiscal Transparency Evaluation (FTE) identified several gaps in reporting public sector assets and liabilities and analysis of the associated risks....