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Towards efficient public sector asset management

Grubišić, Mihaela; Nušinović, Mustafa; Roje, Gorana - In: Financial theory and practice 33 (2009) 3, pp. 329-361

Persistent link: https://www.econbiz.de/10009410912

The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants' identities

Becker, Sebastian D.; Jagalla, Tobias; Skærbæk, Peter - In: Critical perspectives on accounting : an international … 25 (2014) 4/5, pp. 324-338

Persistent link: https://www.econbiz.de/10010379930

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

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...