Citations (27)
Keep up to date with the latest research on this topic with citation updates for this article.
Read on this site (8)
Vincenzo Sforza, Riccardo Cimini & Elisa Fanti. (2023) The debate around EPSAS: a structured literature review for scholars and practitioners. Public Money & Management 0:0, pages 1-10.
Read now
Read now
Francesca Manes-Rossi, Sandra Cohen & Isabel Brusca. (2021) The academic voice in the EPSAS project. Public Money & Management 41:6, pages 447-455.
Read now
Read now
Annemarie Conrath-Hargreaves, Jens Heiling & Sonja Wüstemann. (2021) Recursivity in standard setting processes: the measurement case of fair value and market value. Public Money & Management 41:3, pages 192-202.
Read now
Read now
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.
Read now
Read now
Susana Jorge, Isabel Brusca & Sónia P. Nogueira. (2019) Translating IPSAS into National Standards: An Illustrative Comparison between Spain and Portugal. Journal of Comparative Policy Analysis: Research and Practice 21:5, pages 445-462.
Read now
Read now
Linda A. Kidwell & Suzanne Lowensohn. (2019) Participation in the Process of Setting Public Sector Accounting Standards: the Case of IPSASB. Accounting in Europe 16:2, pages 177-194.
Read now
Read now
Josette Caruana & Louise Grima. (2019) IPSAS, ESA and the fiscal deficit—a question of calibration. Public Money & Management 39:2, pages 113-122.
Read now
Read now
Rachel Baskerville & Giuseppe Grossi. (2019) Glocalization of accounting standards: Observations on neo-institutionalism of IPSAS. Public Money & Management 39:2, pages 95-103.
Read now
Read now
Articles from other publishers (19)
Sandra Cohen, Francesca Manes Rossi & Isabel Brusca. (2022) Public sector accounting harmonization in the European Union through the lens of the garbage can model. Financial Accountability & Management 39:3, pages 471-492.
Crossref
Crossref
Michalis Bekiaris & Thekla Paraponti. (2022) Examining the status of IPSAS adoption at the country level: an analysis of the OECD member states. Journal of Accounting & Organizational Change 19:2, pages 296-325.
Crossref
Crossref
Michalis Bekiaris & Antonia Markogiannopoulou. (2022) Enterprise resource planning system reforms of European Union member states in association with central government accrual accounting and IPSAS adoption. Journal of Public Budgeting, Accounting & Financial Management 35:1, pages 115-140.
Crossref
Crossref
Ndiimafhi Norah Netshisaulu, Huibrecht Margaretha Van der Poll & John Andrew Van der Poll. (2022) A Conceptual Framework to Analyse Illicit Financial Flows (IFFs). Risks 10:9, pages 172.
Crossref
Crossref
Markus Frintrup, Lisa Schmidthuber & Dennis Hilgers. (2020) Towards accounting harmonization in Europe: a multinational survey among budget experts. International Review of Administrative Sciences 88:2, pages 390-410.
Crossref
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
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
Crossref
Susana Jorge, Sónia P. Nogueira & Nuno Ribeiro. (2020) The institutionalization of public sector accounting reforms: the role of pilot entities. Journal of Public Budgeting, Accounting & Financial Management 33:2, pages 114-137.
Crossref
Crossref
Tobias Polzer, Giuseppe Grossi & Christoph Reichard. 2021. Challenges in the Adoption of International Public Sector Accounting Standards. Challenges in the Adoption of International Public Sector Accounting Standards
17
34
.
Hassan OudaHassan Ouda. 2021. Practice-Relevant Accrual Accounting for the Public Sector. Practice-Relevant Accrual Accounting for the Public Sector
123
162
.
Ekaterina Olomskaya, Ruslan Tkhagapso & Fatima Khot. 2021. Integrated Science in Digital Age 2020. Integrated Science in Digital Age 2020
81
92
.
André Carlos Busanelli de Aquino, Eugenio Caperchione, Ricardo Lopes Cardoso & Ileana Steccolini. (2020) Overseas influences on the development and recent innovations on public sector accounting and finance in Latin America. Revista de Administração Pública 54:1, pages 1-10.
Crossref
Crossref
André Carlos Busanelli de Aquino, Eugenio Caperchione, Ricardo Lopes Cardoso & Ileana Steccolini. (2020) Influências estrangeiras no desenvolvimento e inovações recentes em contabilidade e finanças do setor público na América Latina. Revista de Administração Pública 54:1, pages 1-10.
Crossref
Crossref
Tobias Polzer & Christoph Reichard. (2019) IPSAS for European Union member states as starting points for EPSAS. International Journal of Public Sector Management 33:2/3, pages 247-264.
Crossref
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
Crossref
Giovanna Dabbicco & Ileana Steccolini. (2019) Building legitimacy for European public sector accounting standards (EPSAS). International Journal of Public Sector Management 33:2/3, pages 229-245.
Crossref
Crossref
Danny Chow & Caroline Aggestam Pontoppidan. (2019) The United Nations’ (UN) decision to adopt International Public Sector Accounting Standards (IPSAS). Journal of Public Budgeting, Accounting & Financial Management 31:2, pages 285-306.
Crossref
Crossref
Bruno Marsigalia & Renato Giovannini. (2019) Sector neutrality: A possible improvement of the accounting standards. Evidence from NZ model. Corporate Ownership and Control 16:2, pages 73-82.
Crossref
Crossref
Daniela Argento, Peeter Peda & Giuseppe Grossi. (2018) The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: The case of Estonia. Public Administration and Development 38:1, pages 39-49.
Crossref
Crossref