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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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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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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
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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 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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Assessing the Impact of IPSAS on financial reporting and public management in Greece
Gkouma, Olympia G.; Filos, John - In: Spoudai : journal of economics and business 72 (2022) 1/2, pp. 56-79
The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece initiated a general financial management reform program which includes the transformation of financial accounting. The public sector in Greece adopted IPSAS-based standards...
Persistent link: https://www.econbiz.de/10013448092
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The role of management accountants in new public management
Paulsson, Gert - In: Financial accountability & management : in governments, … 28 (2012) 4, pp. 378-394
Persistent link: https://www.econbiz.de/10009673589
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Two paths but one driver? : international consultants and public sector accrual accounting
Christensen, Mark; Yoshimi, Hiroshi - In: International trends and experiences in government …, (pp. 131-145). 2005
Persistent link: https://www.econbiz.de/10003432900
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Accrual accounting change : Malaysian public sector readiness
Atan, Ruhaya; Yahya, Faziyatun Mohamed - In: Journal of management research 7 (2015) 2, pp. 459-467
Persistent link: https://www.econbiz.de/10010514564
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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...
Persistent link: https://www.econbiz.de/10011552679