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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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The process of modernization of the public accounting systems in the Central American countries
Araya-Leandro, Carlos Eduardo; Caba Pérez, Carmen; … - In: Tools, strategies, and practices for modern and …, (pp. 97-122). 2020
Persistent link: https://www.econbiz.de/10012146694
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The autonomy of public sector units in the process of formulating accounting policy : evidence from Poland
Bucior, Grzegorz; Żurawik, Aleksandra - In: European research studies 25 (2022) 3, pp. 555-581
Persistent link: https://www.econbiz.de/10013532434
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CFO characteristics and opportunistic accounting choice in public sector organizations
Donatella, Pierre; Tagesson, Torbjörn - In: Journal of management & governance 25 (2021) 2, pp. 509-534
Persistent link: https://www.econbiz.de/10012547768
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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
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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
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Decision-making processes of public sector accounting reforms in India : institutional perspectives
Krishnan, Sarada Rajeswari - In: Financial accountability and management 39 (2023) 1, pp. 167-194
Persistent link: https://www.econbiz.de/10014288459
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Special issue : Public accounting, IPSAS and performance management : reforming for the best?
Caperchione, Eugenio (contributor) - 2012
Persistent link: https://www.econbiz.de/10009656648
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Constraints and stimuli in the implementation of public accounting reform : systematic literature review and future research agenda
Liberato, Margarida Isabel; Paiva, Inna Sousa; … - In: Journal of accounting & organizational change : JAOC 20 (2024) 3, pp. 560-592
Persistent link: https://www.econbiz.de/10014583385