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Opportunistic financial reporting around municipal bond issues

Beck, Amanda W. - In: Review of accounting studies 23 (2018) 3, pp. 785-826

Persistent link: https://www.econbiz.de/10011900436

North Pole Car Wash : a teaching case demonstrating the advantages of accrual basis accounting

Clikeman, Paul M. - In: Journal of business case studies 14 (2018) 3, pp. 17-23

Persistent link: https://www.econbiz.de/10011924463

Reaping the benefits of two worlds : an explanatory study of the cash and the accrual accounting information roles in local governments

Cohen, Sandra; Kaimenakis, Nikolaos; Venieris, George J. - In: Journal of applied accounting research 14 (2013) 2, pp. 165-179

Persistent link: https://www.econbiz.de/10010127867

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

The limits of accrual accounting applied to public accounts : a French view

Milot, Jean-Paul - In: OECD journal on budgeting 21 (2021) 1, pp. 155-168

The French system of public accounts continues to function at its current state with little doubt. The gap between information provided on the one hand, and users’ vague expectations on the other however, is insistent and continues to widen. At its current state, the public accounts system is...

Persistent link: https://www.econbiz.de/10012522814

Perception of the Malaysian Federal Government accountants of the usefulness of financial information under an accrual accounting system : a preliminary assessment

Suhaiza Ismail - In: Meditari accountancy research 31 (2023) 3, pp. 658-674

Persistent link: https://www.econbiz.de/10014362583

Accrual Accounting & Financial Reporting in the Public Sector : Reframing the Debate

Carlin, Tyrone M. - 2004

implement accrual accounting and financial reporting as the basis for their reformed financial management architectures. This … where accrual accounting and financial reporting has already been implemented within the public sector is providing a new … avenue for research in this area. This paper reviews both the previous debates surrounding the adoption of accrual accounting …

Persistent link: https://www.econbiz.de/10014074321

The Introduction of Accrual Accounting in the Public Sector of Nigeria - The Perception of Auditors, Preparers of Financial Statements and Accounting Academics

Chukwunedu, Okaro Sunday - 2012

This study is about the perception of Auditors, Accountants and Accounting Academics to the plan by the Nigerian … government to introduce the accrual system of accounting in its public sector. A cross sectional survey research design was … the fact that Auditors, Accountants and Accounting Academics welcome the proposed introduction of accrual accounting in …

Persistent link: https://www.econbiz.de/10013107560

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

Reconstructing identity and logic through the implementation of accrual accounting in Malaysia : an intra-organisational analysis

Rozaidy, M.; Khalid, Siti Nabiha Abdul - In: Journal of management & governance 27 (2023) 1, pp. 331-370

Persistent link: https://www.econbiz.de/10014259055