Advanced search
Publication Cover
Public Money & Management Volume 39, 2019 - Issue 6: Theme: Innovations in public sector financial and management accounting: for
Submit an article Journal homepage
330
Views
7
CrossRef citations to date
0
Altmetric
Debate

Debate: On the role of prudence in public sector accounting

Peter LorsonFaculty for Social and Economic Sciences, Chair for Accounting, Management Control and Auditing, University of Rostock, Rostock, Germany
&
Ellen HausteinFaculty for Social and Economic Sciences, Chair for Accounting, Management Control and Auditing, University of Rostock, Rostock, Germany
Pages 389-390 | Published online: 22 May 2019

Citations (7)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (6)

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
Berit Adam, Jens Heiling & Tim Meglitsch. (2022) The principle of prudence in public sector accounting—a comparative analysis of cautious and asymmetric prudence. Public Money & Management 42:7, pages 521-529.
Read now
Jens Heiling. (2022) Additional thoughts on the implementation of the International Public Sector Accounting Standards in Europe – a commentary. Accounting Forum 0:0, pages 1-9.
Read now
Tobias Polzer, Giuseppe Grossi & Christoph Reichard. (2022) Implementation of the international public sector accounting standards in Europe. Variations on a global theme. Accounting Forum 46:1, pages 57-82.
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
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.
Read now

Articles from other publishers (1)

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 .

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Supercharge Your Next Research Paper: Research and write your next paper with Jenni AI.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.