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New development

New development: Accounting recognition of public infrastructure—applying a practical control criterion approach

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Rosa Lombardi, Federico Schimperna, Margherita Smarra & Marco Sorrentino. (2021) Accounting for infrastructure assets in the public sector: The state of the art in academic research and international standards setting. Public Money & Management 41:3, pages 203-212.
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Mauricio Gómez-Villegas, Isabel Brusca & Andreas Bergmann. (2020) IPSAS in Latin America: innovation, isomorphism or rhetoric?. Public Money & Management 40:7, pages 489-498.
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Tausi Ally Mkasiwa. (2022) The magic of IPSAS accrual: the real without reality. International Journal of Public Sector Management 35:6, pages 692-706.
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