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Performance information use by politicians and public managers for internal control and external accountability purposes

Saliterer, Iris; Korac, Sanja - In: Critical perspectives on accounting : an international … 24 (2013) 7/8, pp. 502-517

Persistent link: https://www.econbiz.de/10010226032

The role of management accountants in new public management

Paulsson, Gert - In: Financial accountability & management : in governments, … 28 (2012) 4, pp. 378-394

Persistent link: https://www.econbiz.de/10009673589

Public services and charities : accounting, accountability and governance at a time of change

Hyndman, Noel; McKillop, Donal G. - In: The British accounting review : the journal of the … 50 (2018) 2, pp. 143-148

Persistent link: https://www.econbiz.de/10011850465

Creating shared service centres for public sector accounting

Raudla, Ringa; Tammel, Kaide - In: Accounting, auditing & accountability journal 28 (2015) 2, pp. 158-179

Persistent link: https://www.econbiz.de/10010526536

Reforming central government : an evaluation of an accounting innovation

Ezzamel, Mahmoud; Hyndman, N.; Johnsen, A.; Lapsley, Irvine - In: Critical perspectives on accounting : an international … 25 (2014) 4/5, pp. 409-422

Persistent link: https://www.econbiz.de/10010379921

Radical change, accounting and public sector reforms : a comparison of Italian and Canadian municipalities

Liguori, Mariannunziata - In: Financial accountability & management : in governments, … 28 (2012) 4, pp. 437-463

Persistent link: https://www.econbiz.de/10009673583

Accounting change and value creation in public services : do relational archetypes make a difference in improving public service performance?

Bruns, Hans-Jürgen - In: Critical perspectives on accounting : an international … 25 (2014) 4/5, pp. 339-367

Persistent link: https://www.econbiz.de/10010379925

Introduction: Public sector accounting, IPSAS and performance management

Caperchione, Eugenio; Rocher, Sébastien - In: International journal of public sector performance … 2 (2012/15) 1, pp. 1-4

Persistent link: https://www.econbiz.de/10009656627

Accounting reform and IPSAS adoption in Greece

Chytis, Evangelos; Georgopoulos, Ioannis; Tasios, Stergios - In: European research studies 23 (2020) 4, pp. 165-184

Persistent link: https://www.econbiz.de/10012511194

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 recognizes that governments considering accounting reforms will have different …

Persistent link: https://www.econbiz.de/10011552679

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