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Public Money & Management Volume 32, 2012 - Issue 1
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Non-theme articles

Debate: Accrual accounting: information for accountability or decision usefulness?

Richard LaughlinCorrespondence[email protected]
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Pages 45-46 | Published online: 02 Dec 2011

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Read on this site (5)

Lasse Oulasvirta. (2021) A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting. Public Money & Management 41:6, pages 436-446.
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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.
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Laurence Ferry, Zamzulaila Zakaria, Zarina Zakaria & Richard Slack. (2018) Framing public governance in Malaysia: Rhetorical appeals through accrual accounting. Accounting Forum 42:2, pages 170-183.
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Sheila Ellwood & Susan Newberry. (2016) New development: The conceptual underpinnings of international public sector accounting. Public Money & Management 36:3, pages 231-234.
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Sheila Ellwood. (2016) Editorial. Public Money & Management 36:3, pages 157-161.
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Articles from other publishers (9)

Makoto Kuroki, Keiko Ishikawa & Kiyoshi Yamamoto. (2021) Understanding the impact of mandatory accrual accounting on management practices: interpretation of Japanese local governments’ behavior. International Review of Administrative Sciences 88:3, pages 862-881.
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Yen Thi Tran, Nguyen Phong Nguyen & Trang Cam Hoang. (2021) Effects of leadership and accounting capacity on accountability through the quality of financial reporting by public organisations in Vietnam. Journal of Asia Business Studies 15:3, pages 484-502.
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Teresa Izzo, Francesco Paolone & Matteo Pozzoli. (2021) The future for the replacement cost in the International Public Sector Accounting Standards. Risk Governance and Control: Financial Markets and Institutions 11:3, pages 8-15.
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Monir Mir, Harun Harun & Wahyu Sutiyono. (2019) Evaluating the Implementation of a Mandatory Dual Reporting System: The Case of Indonesian Local Government. Australian Accounting Review 29:1, pages 80-94.
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Mari Kobayashi, Kiyoshi Yamamoto & Keiko Ishikawa. (2016) The Usefulness of Accrual Information in Non‐mandatory Environments: The Case of Japanese Local Government. Australian Accounting Review 26:2, pages 153-161.
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Adriana Bruno. (2014) Harmonizing Budgeting and Accounting: The Case of Italy. Open Journal of Accounting 03:01, pages 38-44.
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Rossana Guerra de Sousa, Adriana Fernandes de Vasconcelos, Roberta Lira Caneca & Jorge Katsumi Niyama. (2013) O regime de competência no setor público brasileiro: uma pesquisa empírica sobre a utilidade da informação contábil. Revista Contabilidade & Finanças 24:63, pages 219-230.
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Kiyoshi Yamamoto & Masayoshi Noguchi. (2013) Different scenarios for accounting reform in non-Anglophone contexts: The case of Japanese local governments since the 1990s. Accounting History 18:4, pages 529-549.
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Glen Lehman. (2013) Critical reflections on Laughlin's middle range research approach: Language not mysterious?. Critical Perspectives on Accounting 24:3, pages 211-224.
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