Citations (21)
Keep up to date with the latest research on this topic with citation updates for this article.
Read on this site (3)
Elaine Stewart & Ciaran Connolly. (2022) UK public sector fiscal reporting: clear and contradictory. Accounting Forum 0:0, pages 1-25.
Read now
Read now
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.
Read now
Read now
Noel Hepworth. (2018) Debate: Improving financial management and internal control in developing and transition economy countries within the European Union sphere of influence. Public Money & Management 38:2, pages 80-82.
Read now
Read now
Articles from other publishers (18)
Lasse Olavi Oulasvirta. (2022) Consolidated financial statement information and group reporting in the central government: a user-oriented approach. Journal of Public Budgeting, Accounting & Financial Management 35:6, pages 28-51.
Crossref
Crossref
Hüseyin ÖZYİĞİT & Sait KAYGUSUZ. (2023) ULUSLARARASI KAMU SEKTÖRÜ MUHASEBE STANDARTLARI: MADDİ DURAN VARLIKLAR (IPSAS 17) STANDARDININ İNCELENMESİINTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS: EXAMINATION OF THE PROPERTY, PLANT AND EQUIPMENT (IPSAS 17) STANDARD. Muhasebe ve Denetime Bakış 23:70, pages 161-182.
Crossref
Crossref
David Richard Pincay Sancán, Gabriela Duque Espinoza, Jazmín Elsa Sánchez-Astudillo & Priscila Johanna Vázquez Murillo. (2023) Costo en el tratamiento de desechos sólidos del GAD Sevilla de Oro, Provincia del Azuay-Ecuador. Revista Venezolana de Gerencia 28:Especial 9, pages 442-463.
Crossref
Crossref
Cecilia Langella, Eugenio Anessi‐Pessina, Nives Botica Redmayne & Mariafrancesca Sicilia. (2021) Financial reporting transparency, citizens' understanding, and public participation: A survey experiment study. Public Administration 101:2, pages 584-603.
Crossref
Crossref
Mark Christensen & Kiyoshi Yamamoto. (2023) Public accountability and democracy: An accountability stage in the theatre of democracy. Financial Accountability & Management 39:2, pages 259-267.
Crossref
Crossref
Ellen Haustein & Peter C. Lorson. (2022) Transparency of local government financial statements: Analyzing citizens’ perceptions. Financial Accountability & Management 39:2, pages 375-393.
Crossref
Crossref
Mustafa Elkasih Abdulkarim, Mohamed Ismail Umlai & Layth Faris Al-Saudi. (2022) Culture, language, and accounting reform: a new perspective on IPSAS implementation. Journal of Accounting & Organizational Change 19:2, pages 376-400.
Crossref
Crossref
Thusitha Dissanayake & Steven Dellaportas. (2023) The role of the professional association in the translation of accrual accounting in the Sri Lankan public sector. Accounting, Auditing & Accountability Journal.
Crossref
Crossref
İklim Elif UMUT & Özgecan ÖZER. (2023) IFRS VE IPSAS KAVRAMSAL ÇERÇEVELERİNİN KARŞILAŞTIRMALI OLARAK İNCELENMESİCONCEPTUAL FRAMEWORKS OF IPSAS & IFRS: A COMPARATIVE STUDY. Muhasebe ve Denetime Bakış 22:68, pages 277-296.
Crossref
Crossref
Tobias Polzer, Pawan Adhikari, Cong Phuong Nguyen & Levi Gårseth-Nesbakk. (2021) Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review. Journal of Public Budgeting, Accounting & Financial Management.
Crossref
Crossref
Yen Thi Tran, Nguyen Phong Nguyen & Trang Cam Hoang. (2021) The role of accountability in determining the relationship between financial reporting quality and the performance of public organizations: Evidence from Vietnam. Journal of Accounting and Public Policy 40:1, pages 106801.
Crossref
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
.
Mustafa Elkasih Abdulkarim, Mohamed Ismail Umlai & Layth Faris Al-Saudi. (2020) Exploring the role of innovation in the level of readiness to adopt IPSAS. Journal of Accounting & Organizational Change 16:3, pages 469-495.
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
Latifa Hamisi Mbelwa, Pawan Adhikari & Khandakar Shahadat. (2019) Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania. Journal of Accounting in Emerging Economies 9:3, pages 335-365.
Crossref
Crossref
Salah Uddin Rajib, Pawan Adhikari, Mahfuzul Hoque & Mahmuda Akter. (2019) Institutionalisation of the Cash Basis International Public Sector Accounting Standard in the Central Government of Bangladesh. Journal of Accounting in Emerging Economies 9:1, pages 28-50.
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