Advanced search
Publication Cover
International Journal of Public Administration Volume 37, 2014 - Issue 8
Submit an article Journal homepage
535
Views
14
CrossRef citations to date
0
Altmetric
Articles

IPSASB’s Conceptual Framework: Coherence with Accounting Systems in European Public Administrations

Francesca Manes RossiDepartment of Management and Information Technology, University of Salerno, Fisciano, ItalyCorrespondence[email protected]
,
Natalia AversanoDepartment of Management and Information Technology, University of Salerno, Fisciano, Italy
&
Johan ChristiaensDepartment of Accountancy and Corporate Finance, University of Ghent, Ghent, Belgium
Pages 456-465 | Published online: 01 Jul 2014

Citations (14)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (6)

Luís Cracel Viana, José António C. Moreira & Paulo Alves. (2023) Disclosure of Information and Transparency in Public-private Partnerships: a Comparative Study Between Portugal and the UK. Accounting in Europe 20:1, pages 66-92.
Read now
Ricardo Rocha de Azevedo, André Carlos Busanelli de Aquino, Fabricio Ramos Neves & Cleia Maria da Silva. (2020) Deadlines and software: disentangling local government accounting reforms in Brazil. Public Money & Management 40:7, pages 509-518.
Read now
Bianca Mann, Peter C. Lorson, Lasse Oulasvirta & Ellen Haustein. (2019) The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Frameworks. Accounting in Europe 16:2, pages 195-218.
Read now
Marco Bisogno, Caroline Aggestam Pontoppidan, Ron Hodges & Francesca Manes-Rossi. (2019) Setting International Public-Sector Accounting Standards: Does ‘Public’ Matter? The Case of Revenue from Non-Exchange Transactions. Accounting in Europe 16:2, pages 219-235.
Read now
Natalia Aversano, Johan Christiaens & Tine Van Thielen. (2019) Does IPSAS Meet Heritage Assets’ User Needs?. International Journal of Public Administration 42:4, pages 279-288.
Read now
Francesca Manes Rossi, Susana Jorge, Maria Antónia Jesus & Eugenio Caperchione. (2015) Introduction to a Symposium on New Challenges for Public-Sector Accounting: IPSAS, Budgetary Reporting, and National Accounts. International Journal of Public Administration 38:4, pages 237-239.
Read now

Articles from other publishers (8)

Gerasimos Rompotis & Dimitris Balios. (2023) Benefits of IPSAS and their differences from IFRS: a discussion paper. EuroMed Journal of Business.
Crossref
Lisa Schmidthuber, Dennis Hilgers & Sebastian Hofmann. (2020) International Public Sector Accounting Standards (IPSASs): A systematic literature review and future research agenda. Financial Accountability & Management 38:1, pages 119-142.
Crossref
Alessandro Lombrano. (2021) Dall'armonizzazione alla standardizzazione contabile. Quale via per la riforma degli ordinamenti contabili europei. ECONOMIA PUBBLICA:3, pages 7-31.
Crossref
Tobias Polzer, Christoph Reichard & Giuseppe Grossi. 2021. Challenges in the Adoption of International Public Sector Accounting Standards. Challenges in the Adoption of International Public Sector Accounting Standards 1 16 .
Virginia Milone & Simone Pizzi. (2019) Managing the Complexity through New Forms of Financial Reporting: A Multiple Case Study on Italian Public Museums. Administrative Sciences 9:4, pages 95.
Crossref
Tobias Polzer, Levi Gårseth-Nesbakk & Pawan Adhikari. (2019) “Does your walk match your talk?” Analyzing IPSASs diffusion in developing and developed countries. International Journal of Public Sector Management 33:2/3, pages 117-139.
Crossref
Renato Pereira Monteiro & Carlos Pinho. 2018. Handbook of Research on Modernization and Accountability in Public Sector Management. Handbook of Research on Modernization and Accountability in Public Sector Management 319 341 .
Andreea Cîrstea, Cristina Silvia Nistor & Adriana Tiron Tudor. (2017) Consolidated financial statements – a new challenge for the public sector administration. Journal of Economic and Administrative Sciences 33:1, pages 46-65.
Crossref

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.