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Public Money & Management Volume 42, 2022 - Issue 6: THEME: RISK MANAGEMENT AND MANAGEMENT ACCOUNTING IN THE PUBLIC SECTOR—EMERGING ISSUES AND FUTURE RESEARCH PERSPECTIVES Guest editors: Tarek Rana, Enrico Bracci and Danture Wickramasinghe
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New developments

Cash versus accrual accounting for the public sector—EPSAS

Viola Eulnera Institut der Wirtschaftsprüfer in Deutschland e.V. (IDW)'s Public Sector Committee
&
Gillian Waldbauerb Head of International Affairs, IDW's Technical Department
Pages 463-466 | Published online: 05 Mar 2018

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Andreas Bergmann, Sandro Fuchs & Christoph Schuler. (2019) A theoretical basis for public sector accrual accounting research: current state and perspectives. Public Money & Management 39:8, pages 560-570.
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DIMMITRE MORANT VIEIRA GONÇALVES PEREIRA, JOMAR MIRANDA RODRIGUES & JOSÉ MATIAS-PEREIRA. (2022) Reformas Contábeis do Setor Público à Luz do Modelo de Contingência de Inovações Contábeis Governamentais. Contabilidade Gestão e Governança 25:esp, pages 370-387.
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Markus Frintrup, Lisa Schmidthuber & Dennis Hilgers. (2022) Vers une harmonisation comptable en Europe : une enquête multinationale auprès des experts budgétaires. Revue Internationale des Sciences Administratives Vol. 88:2, pages 353-372.
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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.
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Zubir Azhar, Ervina Alfan, Krishnen Kishan & Nurul Husna Assanah. (2021) Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review. Australian Accounting Review 32:1, pages 36-62.
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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.
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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.
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Vincent Sivré. (2018) Normalisation européenne des comptes publics : les réserves de la Cour fédérale des comptes allemande. Gestion & Finances Publiques:4, pages 75-82.
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