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International Journal of Public Administration Volume 42, 2019 - Issue 4
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Original Articles

Does IPSAS Meet Heritage Assets’ User Needs?

Natalia AversanoDepartment of Mathematics, Computer Science and Economics, University of Basilicata, Potenza, ItalyCorrespondence[email protected]
ORCID Iconhttp://orcid.org/0000-0002-5676-6908View further author information
ORCID Icon,
Johan ChristiaensDepartment of Public Governance, Ghent University, Ghent, BelgiumView further author information
&
Tine Van ThielenDepartment of Human Resource Management and Organizational Behavior, Ghent University, Ghent, BelgiumView further author information
Pages 279-288 | Published online: 01 Feb 2018

Citations (11)

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Read on this site (3)

Anschi De Wolf, Johan Christiaens & Natalia Aversano. (2021) Heritage assets in the due process of the International Public Sector Accounting Standards Board (IPSASB). Public Money & Management 41:4, pages 325-335.
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Giorgia Mattei, Susana Jorge & Fabio Giulio Grandis. (2020) Comparability in IPSASs: Lessons to be Learned for the European Standards. Accounting in Europe 17:2, pages 158-182.
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Imam Mujahidin Fahmid, Harun Harun, Peter Graham, David Carter, Sultan Suhab, Yi An, Xiaosong Zheng & Mirah Midadan Fahmid. (2020) New development: IPSAS adoption, from G20 countries to village governments in developing countries. Public Money & Management 40:2, pages 160-163.
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Articles from other publishers (8)

Paolo Ferri, Shannon I.L. Sidaway & Garry D. Carnegie. (2021) The paradox of accounting for cultural heritage: a longitudinal study on the financial reporting of heritage assets of major Australian public cultural institutions (1992–2019). Accounting, Auditing & Accountability Journal 34:4, pages 983-1012.
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Hassan OudaHassan Ouda. 2021. Practice-Relevant Accrual Accounting for the Public Sector. Practice-Relevant Accrual Accounting for the Public Sector 61 121 .
Mohamad Hafiz Rosli, Nawal Kasim & Amrizah Kamaluddin. (2020) HERITAGE ASSETS IN MALAYSIA: PERSPECTIVES OF MALAYSIAN GOVERNMENT AGENCIES. Humanities & Social Sciences Reviews 8:2, pages 969-973.
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Natalia Aversano, Ferdinando Di Carlo, Giuseppe Sannino, Paolo Tartaglia Polcini & Rosa Lombardi. (2020) Corporate social responsibility, stakeholder engagement, and universities: New evidence from the Italian scenario. Corporate Social Responsibility and Environmental Management 27:4, pages 1892-1899.
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Laura Corazza, Maurizio Cisi & Simone Domenico Scagnelli. 2020. Management, Participation and Entrepreneurship in the Cultural and Creative Sector. Management, Participation and Entrepreneurship in the Cultural and Creative Sector 33 59 .
Francesca Manes-Rossi, Natalia Aversano & Paolo Tartaglia Polcini. (2019) Popular reporting: learning from the US experience. Journal of Public Budgeting, Accounting & Financial Management 32:1, pages 92-113.
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Natalia Aversano, Johan Christiaens, Paolo Tartaglia Polcini & Giuseppe Sannino. (2019) Accounting for heritage assets. International Journal of Public Sector Management 33:2/3, pages 307-322.
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Christopher Alozie. (2022) Structural Transformation of Government-Wide Accounting and Modernisation of GPFRs Financial Reporting Architecture. SSRN Electronic Journal.
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