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Accounting practice, fiscal decentralization and corruption
Changwony, Frederick Kibon; Paterson, Audrey - In: The British accounting review : the journal of the … 51 (2019) 5, pp. 1-21
Persistent link: https://www.econbiz.de/10012116754
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Enterprise resource planning system reforms of European Union member states in association with central government accrual accounting and IPSAS adoption
Bekiaris, Michalis; Markogiannopoulou, Antonia - In: Journal of public budgeting, accounting & financial … 35 (2023) 1, pp. 115-140
Persistent link: https://www.econbiz.de/10013553448
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Harmonising European public sector accounting standards (EPSAS) : issues and perspectives for Europe’s economy and society
Biondi, Yuri - In: Accounting, Economics, and Law : AEL ; a convivium 4 (2014) 3, pp. 165-178
Persistent link: https://www.econbiz.de/10010474821
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International Public Sector Accounting Standards (IPSASs) : a systematic literature review and future research agenda
Schmidthuber, Lisa; Hilgers, Dennis; Hofmann, Sebastian - In: Financial accountability and management 38 (2022) 1, pp. 119-142
Persistent link: https://www.econbiz.de/10012816671
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Public sector financial management and democracy quality : the role of the accounting systems
Bisogno, Marco; Cuadrado-Ballesteros, Beatriz - In: Revista de contabilidad : RC-SAR 23 (2020) 2, pp. 238-248
Persistent link: https://www.econbiz.de/10012298281
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Governmental accounting and budgeting in Malta and Poland : a different dance to the same tune
Kowalczyk, Magdalena; Caruana, Josette - In: International journal of public sector management 35 (2022) 7, pp. 783-805
Persistent link: https://www.econbiz.de/10013411966
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Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries : a structured literature review
Polzer, Tobias; Adhikari, Pawan; Nguyen Cong Phuong; … - In: Journal of public budgeting, accounting & financial … 35 (2023) 3, pp. 309-332
Persistent link: https://www.econbiz.de/10014381188
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Setting international public-sector accounting standards : does "public" matter? : the case of revenue from non-exchange transactions
Bisogno, Marco; Aggestam Pontoppidan, Caroline; Hodges, Ron - In: Accounting in Europe 16 (2019) 2, pp. 219-235
Persistent link: https://www.econbiz.de/10012177177
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Governmental financial reporting of heritage assets from a user needs perspective
Aversano, Natalia; Christiaens, Johan - In: Financial accountability & management : in governments, … 30 (2014) 2, pp. 150-174
Persistent link: https://www.econbiz.de/10010373872
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International Public Sector Accounting Standards (IPSAS)
Christiaens, Johan; Neyt, Simon - In: Public sector accounting, (pp. 23-62). 2015
Persistent link: https://www.econbiz.de/10010399674