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Public Money & Management Volume 39, 2019 - Issue 2
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Articles

Implementation of accrual accounting in Thailand’s central government

Oraphan NakmahachalasintComptroller-General’s Department, Thailand
&
Kanogporn NarktabteeNIDA Business School, National Institute of Development Administration, Bangkok, Thailand
Pages 139-147 | Published online: 18 May 2018

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Read on this site (5)

Tu Thanh Hoai & Nguyen Phong Nguyen. (2023) Accounting capacity on accrual accounting adoption in Vietnamese public sector organizations—a moderated moderation model of leadership quality and digital transformation. International Public Management Journal 26:4, pages 629-648.
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Magdalena Kowalczyk & Josette Caruana. (2023) Modelling public sector accounting on private sector practices: the perspectives of practitioners in Polish local government. Public Money & Management 0:0, pages 1-10.
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Rui Salato, Patrícia Gomes & Carlos Ferreira. (2023) Accrual accounting in the public sector of emerging economies: Bibliometric analysis and future research. Public Money & Management 0:0, pages 1-13.
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Heru Fahlevi, Irsyadillah Irsyadillah, Imam Arafat & Muhammad Ichsan Adnan. (2022) The inefficacy of accrual accounting in public sector performance management: Evidence from an emerging market. Cogent Business & Management 9:1.
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Elaine Stewart & Ciaran Connolly. (2022) UK public sector fiscal reporting: clear and contradictory. Accounting Forum 0:0, pages 1-25.
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Articles from other publishers (8)

Margarida Isabel Liberato, Inna Choban de Sousa Paiva & Rogério Serrasqueiro. (2023) Constraints and stimuli in the implementation of public accounting reform: systematic literature review and future research agenda. Journal of Accounting & Organizational Change.
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Ivana Pajković, Nives Botica Redmayne & Vesna Vašiček. (2023) The use and perceived usefulness of public sector financial statements by politicians – evidence from Croatia. Journal of Public Budgeting, Accounting & Financial Management 35:6, pages 180-198.
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Suhaiza Ismail. (2022) Perception of the Malaysian Federal Government accountants of the usefulness of financial information under an accrual accounting system: a preliminary assessment. Meditari Accountancy Research 31:3, pages 658-674.
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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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Elaine Stewart & Ciaran Connolly. (2021) Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes . Abacus 57:3, pages 557-592.
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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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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.
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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.
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