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Cogent Business & Management Volume 9, 2022 - Issue 1
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ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

The inefficacy of accrual accounting in public sector performance management: Evidence from an emerging market

Heru Fahlevi1 Department of Accounting, Faculty of Economics and Business, Universitas Syiah Kuala, Banda Aceh, IndonesiaCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0003-0190-1049View further author information
ORCID Icon,
Irsyadillah Irsyadillah2 Department of Economics Education, Universitas Syiah Kuala, Banda Aceh, IndonesiaView further author information
,
Imam Arafat3 Department of Accounting, University of Portsmouth, Portsmouth, The United KingdomView further author information
&
Muhammad Ichsan Adnan1 Department of Accounting, Faculty of Economics and Business, Universitas Syiah Kuala, Banda Aceh, Indonesia;4 Master Program in Accounting, Faculty of Economics and Business, Universitas Syiah Kuala, Banda Aceh, IndonesiView further author information
Article: 2122162 | Received 27 Oct 2021, Accepted 03 Sep 2022, Published online: 13 Sep 2022

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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 43:7, pages 689-698.
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Articles from other publishers (1)

Safridha Ulyati, Adelia, Mutia Sabila, Khafia Mutia, Rahmawaty, Darwanis & Heru Fahlevi. (2024) Website Sustainability Disclosure, Government Size, and Human Development: Evidence from Indonesian Local Governments. Website Sustainability Disclosure, Government Size, and Human Development: Evidence from Indonesian Local Governments.

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