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Public Money & Management Volume 18, 1998 - Issue 2
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Original Articles

Resource Accounting and Executive Agencies

Maurice Pendlebury Cardiff Business School, University of Wales, Cardiff
&
Yusuf Karbhari Cardiff Business School, University of Wales, Cardiff
Pages 29-33 | Published online: 15 Mar 2010

Citations (14)

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Read on this site (2)

H. W. Lampe, D. Hilgers & C. Ihl. (2015) Does accrual accounting improve municipalities’ efficiency? Evidence from Germany. Applied Economics 47:41, pages 4349-4363.
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Sandra Cohen & Stergios Leventis. (2013) Effects of municipal, auditing and political factors on audit delay. Accounting Forum 37:1, pages 40-53.
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Articles from other publishers (12)

Alessandro Giosi. 2020. Accountability, Ethics and Sustainability of Organizations. Accountability, Ethics and Sustainability of Organizations 155 173 .
Sabrina Gigli & Laura Mariani. (2018) Lost in the transition from cash to accrual accounting. International Journal of Public Sector Management 31:7, pages 811-826.
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황광선. (2017) Autonomy and Accountability in Public Organizations: Comparing between Autonomous Agencies and General Public Organizations. Korean Public Management Review 31:1, pages 259-284.
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Aidan R. Vining, Claude Laurin & David Weimer. (2014) The longer-run performance effects of agencification: theory and evidence from Québec agencies. Journal of Public Policy 35:2, pages 193-222.
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Sandra Cohen & Stergios Leventis. (2013) An Empirical Investigation of Audit Pricing in the Public Sector: The Case of Greek LGOs. Financial Accountability & Management 29:1, pages 74-98.
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Raili Pollanen & Kristin Loiselle-Lapointe. (2012) Accounting Reform in the Government of Canada: Exploratory Evidence on Accrual Accounting Adoption and Impact. Financial Accountability & Management 28:4, pages 359-377.
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Sandra Cohen. (2008) IDENTIFYING THE MODERATOR FACTORS OF FINANCIAL PERFORMANCE IN GREEK MUNICIPALITIES. Financial Accountability & Management 24:3, pages 265-294.
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Sandra Cohen, Efrosini Kaimenaki & Yannis Zorgios. (2007) ASSESSING IT AS A KEY SUCCESS FACTOR FOR ACCRUAL ACCOUNTING IMPLEMENTATION IN GREEK MUNICIPALITIES. Financial Accountability & Management 23:1, pages 91-111.
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Josep L. Cortes. (2006) The international situation vis-á-vis the adoption of accrual budgeting. Journal of Public Budgeting, Accounting & Financial Management 18:1, pages 1-26.
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Tyrone M. Carlin. (2005) Debating the Impact of Accrual Accounting and Reporting in the Public Sector. Financial Accountability and Management 21:3, pages 309-336.
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Andrew Likierman. (2000) Changes to managerial decision-taking in U.K. central government. Management Accounting Research 11:2, pages 253-261.
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Tyrone M. Carlin. (2003) Accrual Accounting & Financial Reporting in the Public Sector: Reframing the Debate. SSRN Electronic Journal.
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