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Public Money & Management Volume 39, 2019 - Issue 8
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Original Articles

A theoretical basis for public sector accrual accounting research: current state and perspectives

Andreas BergmannSchool of Management & Law, Department of Public Sector, Zurich University of Applied Sciences, Winterthur, SwitzerlandORCID Iconhttps://orcid.org/0000-0002-8776-231X
ORCID Icon,
Sandro FuchsSchool of Management & Law, Center of Public Financial Management, Zurich University of Applied Sciences, Winterthur, Switzerland
&
Christoph SchulerSchool of Management & Law, Center of Public Financial Management, Zurich University of Applied Sciences, Winterthur, Switzerland
Pages 560-570 | Published online: 04 Sep 2019

Citations (22)

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Jin Kim & Il Hwan Chung. (2023) Accrual-Based Accounting and Fiscal Performance: Empirical Evidence from Higher Education Institutions. Public Performance & Management Review 46:4, pages 920-941.
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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.
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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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Irfan Ullah & Arshad Ali. (2022) Government Accounting in Pakistan: transition from a Legacy system to the New Accounting Model. Accounting History Review 32:2-3, pages 173-199.
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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.
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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.
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Articles from other publishers (15)

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.
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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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Ənvər Salahov Ənvər Salahov & Nigar İsmayılova Nigar İsmayılova. (2023) PUBLİK-HÜQUQİ ŞƏXSLƏRDƏ MÜHASİBAT UÇOTUNUN TƏŞKİLİNİN TƏHLİLİ. PAHTEI-Procedings of Azerbaijan High Technical Educational Institutions 27:04, pages 254-268.
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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.
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Mohamed Salah & Marco Bisogno. 2023. Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence. Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence 19 37 .
Marco Bisogno & Pierre Donatella. (2021) Earnings management in public-sector organizations: a structured literature review. Journal of Public Budgeting, Accounting & Financial Management 34:6, pages 1-25.
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Beatriz Cuadrado-Ballesteros, Marco Bisogno & Giovanni Vaia. (2022) Public-Sector Accounting Reforms and Governmental Efficiency: A Two-Stage Approach. The International Journal of Accounting 57:04.
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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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Jens Heiling, Dmitrij Cesniuk & Tim Meglitsch. 2022. Public Sector Accounting, Financial Accountability and Viability in Times of Crisis. Public Sector Accounting, Financial Accountability and Viability in Times of Crisis 159 196 .
Deborah Milinkovic, Jeremiah Hurley, Arthur Sweetman, David Feeny, Jean-Éric Tarride, Christopher J. Longo & Susan McCracken. (2020) Unrecognized assets created by public-sector investments in health and social services. Journal of Public Budgeting, Accounting & Financial Management 33:4, pages 409-426.
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Nils Soguel & Naomi Luta. (2021) On the road towards IPSAS with a maturity model: a Swiss case study. International Journal of Public Sector Management 34:4, pages 425-440.
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Sandra Cohen, Francesca Manes-Rossi, Isabel Brusca & Eugenio Caperchione. (2021) Guest editorialHappy endings and successful stories in public sector financial management: a lesson drawing perspective. International Journal of Public Sector Management 34:4, pages 393-406.
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Hassan OudaHassan Ouda. 2021. Practice-Relevant Accrual Accounting for the Public Sector. Practice-Relevant Accrual Accounting for the Public Sector 61 121 .
Hassan OudaHassan Ouda. 2021. Practice-Relevant Accrual Accounting for the Public Sector. Practice-Relevant Accrual Accounting for the Public Sector 15 59 .

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