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France supports accrual accounting for the public sector
Calmel, Marie-Pierre - In: Accounting, Economics, and Law : AEL ; a convivium 7 (2017) 2, pp. 125-129
Persistent link: https://www.econbiz.de/10011976819
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Transitioning to accrual accounting in the public sector
Minovski, Zoran; Hughes, Jesse W.; Kocevski, Aleksandar - In: Journal of contemporary economic and business issues 3 (2016) 2, pp. 75-88
Public sector entities’ aim is to provide services to their citizens. They operate in a specific environment and thus, their accounting system differs from the one used by business enterprises, and its development moves towards greater achievement of the international financial communication,...
Persistent link: https://www.econbiz.de/10011588185
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Public management reform under the dome of accruals
Stefanescu, Cristina Alexandrina - In: Revista de contabilidad : RC-SAR 23 (2020) 1, pp. 91-101
Persistent link: https://www.econbiz.de/10012173506
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The impact of accrual accounting adoption on budgeting system : evidence from Italian universities
Paolini, Antonella; Soverchia, Michela - In: International journal of critical accounting : IJCA 9 (2017) 4, pp. 351-365
Persistent link: https://www.econbiz.de/10011856531
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Public sector accounting reform at local government level in Indonesia
McLeod, Ross H.; Harun, Harun - In: Financial accountability & management : in governments, … 30 (2014) 2, pp. 238-258
Persistent link: https://www.econbiz.de/10010373869
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Factors affecting accrual accounting reform and transparency of performance in the public sector in Vietnam
Thanh, Phuong-Nguyen Thi; Phan Thanh Hai; Thanh, Tung-Nguyen - In: Problems and perspectives in management : PPM ; … 18 (2020) 2, pp. 180-193
Persistent link: https://www.econbiz.de/10012302259
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The managerial decisions for the European Union under the siege of changes in the public sector accounting
Nistor, Cristina Silvia; Stefanescu, Cristina Alexandrina - In: African journal of accounting, auditing and finance : AJAAF 5 (2016) 3, pp. 207-230
Persistent link: https://www.econbiz.de/10011718086
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"Full" costs, accrual accounting and the efficiency of the core public sector
Robinson, Marc - 1997
Persistent link: https://www.econbiz.de/10000966077
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Accrual accounting in Italian universities : a technical perspective
Agasisti, Tommaso; Catalano, Guiseppe; Di Carlo, Ferdinando - In: International journal of public sector management : IJPSM 28 (2015) 6, pp. 494-508
Persistent link: https://www.econbiz.de/10011508531
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Implementing public sector accruals in OECD member states : major issues and challenges
Adhikari, Pawan; Gårseth-Nesbakk, Levi; Jaafaripooyan, … - In: Accounting forum : advancing the interdisciplinary and … 40 (2016) 2, pp. 125-142
Persistent link: https://www.econbiz.de/10011528442