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Original Articles

Government Accounting: An Assessment of Theory, Purposes and Standards

Pages 13-20 | Published online: 10 Sep 2010

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

Read on this site (48)

Magdalena Kowalczyk & Josette Caruana. (2023) Modelling public sector accounting on private sector practices: the perspectives of practitioners in Polish local government. Public Money & Management 0:0, pages 1-10.
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Pierre Donatella, Emmeli Runesson & Torbjörn Tagesson. (2023) To manage or reserve accruals? Evidence from a balanced-budget requirement reform. Public Money & Management 0:0, pages 1-10.
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Hanyu Xiao & Xiaohu Wang. (2023) Fiscal transparency practice, challenges, and possible solutions: lessons from Covid 19. Public Money & Management 0:0, pages 1-12.
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Yoonpyo Hong & Jisu Jeong. (2023) A study on the discretionary acts of local government and local government heads: focusing on accounting irregularity. International Review of Public Administration 28:1, pages 1-18.
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Ioanna Malkogianni & Sandra Cohen. (2022) Earnings management in public hospitals: The case of Greek state-owned hospitals. Public Money & Management 42:7, pages 491-500.
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James L. Chan. (2022) Debate: Toward a common body of knowledge for global public sector accounting education. Public Money & Management 42:7, pages 541-542.
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Merridee Bujaki, Camillo Lento, Irfan Butt, Nathaniel Anderson & Cheryl Ogima. (2022) A systematic literature review of Indigenous Peoples and accounting research: critical Indigenous theory as a step toward relationship and reconciliation. Accounting Forum 0:0, pages 1-26.
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Do-Jin Jung, Jong-Hyun Kim & Seok-Jin Chang. (2021) Does accrual-based government financial information serve as an indicator of fiscal risks?. Public Money & Management 41:8, pages 594-603.
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Jaqueline Rosa Brito & Susana Jorge. (2021) The Institutionalization of a New Accrual-based Public Sector Accounting System: The Case of Cape Verde*. International Journal of Public Administration 44:5, pages 372-389.
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Beatriz Cuadrado-Ballesteros & Marco Bisogno. (2021) Public sector accounting reforms and the quality of governance. Public Money & Management 41:2, pages 107-117.
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Serena Santis, Giuseppe Grossi & Marco Bisogno. (2019) Drivers for the voluntary adoption of consolidated financial statements in local governments. Public Money & Management 39:8, pages 534-543.
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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.
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Josette Caruana, Giovanna Dabbicco, Susana Jorge & Maria Antónia Jesus. (2019) The Development of EPSAS: Contributions from the Literature. Accounting in Europe 16:2, pages 146-176.
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Josette Caruana & Louise Grima. (2019) IPSAS, ESA and the fiscal deficit—a question of calibration. Public Money & Management 39:2, pages 113-122.
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Oraphan Nakmahachalasint & Kanogporn Narktabtee. (2019) Implementation of accrual accounting in Thailand’s central government. Public Money & Management 39:2, pages 139-147.
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Yosra Mnif Sellami & Yosra Gafsi. (2019) Institutional and Economic Factors Affecting the Adoption of International Public Sector Accounting Standards. International Journal of Public Administration 42:2, pages 119-131.
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Giovanna Dabbicco. (2018) A comparison of debt measures in fiscal statistics and public sector financial statements. Public Money & Management 38:7, pages 511-518.
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Noel Hyndman, Mariannunziata Liguori, Renate E. Meyer, Tobias Polzer, Silvia Rota, Johann Seiwald & Ileana Steccolini. (2018) Legitimating change in the public sector: the introduction of (rational?) accounting practices in the United Kingdom, Italy and Austria. Public Management Review 20:9, pages 1374-1399.
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Isabel Brusca, Francesca Manes Rossi & Natalia Aversano. (2017) Performance Measurement in Italian and Spanish Local Governments: Comparative Policy Analysis. Journal of Comparative Policy Analysis: Research and Practice 19:5, pages 470-486.
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Lasse O. Oulasvirta & Stephen J. Bailey. (2016) Evolution of EU public sector financial accounting standardisation: critical events that opened the window for attempted policy change. Journal of European Integration 38:6, pages 653-669.
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Noel Hyndman & Mariannunziata Liguori. (2016) Justifying accounting change through global discourses and legitimation strategies. The case of the UK central government. Accounting and Business Research 46:4, pages 390-421.
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Pawan Adhikari & Levi Gårseth-Nesbakk. (2016) Implementing public sector accruals in OECD member states: Major issues and challenges. Accounting Forum 40:2, pages 125-142.
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Carolyn J. Cordery & Kevin Simpkins. (2016) Financial reporting standards for the public sector: New Zealand's 21st-century experience. Public Money & Management 36:3, pages 209-218.
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Sheila Ellwood. (2016) Editorial. Public Money & Management 36:3, pages 157-161.
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Cristina Silvia Nistor & Adela Deaconu. (2016) Public accounting history in post-communist Romania. Economic Research-Ekonomska Istraživanja 29:1, pages 623-642.
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Marco Bisogno, Serena Santis & Aurelio Tommasetti. (2015) Public-Sector Consolidated Financial Statements: An Analysis of the Comment Letters on IPSASB’s Exposure Draft No. 49. International Journal of Public Administration 38:4, pages 311-324.
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Patrícia S. Gomes, Maria José Fernandes & João Baptista Da Costa Carvalho. (2015) The International Harmonization Process of Public Sector Accounting in Portugal: The Perspective of Different Stakeholders. International Journal of Public Administration 38:4, pages 268-281.
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Francesca Manes Rossi, Natalia Aversano & Johan Christiaens. (2014) IPSASB’s Conceptual Framework: Coherence with Accounting Systems in European Public Administrations. International Journal of Public Administration 37:8, pages 456-465.
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FRANCISCO BASTIDA, MARíA-DOLORES GUILLAMÓN & BERNARDINO BENITO. (2014) Explaining Interest Rates in Local Government Borrowing. International Public Management Journal 17:1, pages 45-73.
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Alessandro Lombrano & Luca Zanin. (2013) IPSAS and local government consolidated financial statements—proposal for a territorial consolidation method. Public Money & Management 33:6, pages 429-436.
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S. Coronella, A. Lombrano & L. Zanin. (2013) State accounting innovations in pre-unification Italy. Accounting History Review 23:1, pages 1-21.
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Ralph Kober, Janet Lee & Juliana Ng. (2012) Conceptual framework issues: perspectives of Australian public sector stakeholders. Accounting and Business Research 42:5, pages 495-518.
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Caridad Martí, Sonia Royo & Basilio Acerete. (2012) The Effect of New Legislation on the Disclosure of Performance Indicators: The Case of Spanish Local Governments. International Journal of Public Administration 35:13, pages 873-885.
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Eugenio Caperchione & Federica Salvatori. (2012) Rethinking the relationship between local government and financial markets. Public Money & Management 32:1, pages 21-25.
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Andrés Navarro Galera & Manuel P. Rodríguez Bolívar. (2011) Utilidad del modelo de valoración de las IPSAS para la rendición de cuentas de los gobiernos: la perspectiva de los OCEX. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 40:149, pages 125-162.
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Vicente Pina, Lourdes Torres & Sonia Royo. (2010) Is E-Government Promoting Convergence Towards More Accountable Local Governments?. International Public Management Journal 13:4, pages 350-380.
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Andrés Navarro-Galera & Manuel Pedro Rodríguez-Bolívar. (2010) Can government accountability be enhanced with international financial reporting standards?. Public Money & Management 30:6, pages 379-384.
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Michela Soverchia. (2010) Analyzing Governmental Accounting and Financial Reporting: Italy, European Union, and the United States. International Journal of Public Administration 33:11, pages 529-533.
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Vicente Pina, Lourdes Torres & Ana Yetano. (2009) Accrual Accounting in EU Local Governments: One Method, Several Approaches. European Accounting Review 18:4, pages 765-807.
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Giuseppe Grossi & Francesca Pepe. (2009) Consolidation in the public sector: a cross-country comparison. Public Money & Management 29:4, pages 251-256.
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Konstantin Timoshenko. (2008) Russian public sector reform: The impact on university accounting. Journal of Business Economics and Management 9:2, pages 133-144.
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Sheila Ellwood & Sue Newbury. (2006) A bridge too far: a common conceptual framework for commercial and public benefit entities. Accounting and Business Research 36:1, pages 19-32.
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Articles from other publishers (138)

Lasse Olavi Oulasvirta. (2022) Consolidated financial statement information and group reporting in the central government: a user-oriented approach. Journal of Public Budgeting, Accounting & Financial Management 35:6, pages 28-51.
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Paula Gomes dos Santos & Fábio Albuquerque. (2023) Assessing the countries’ convergence to IPSAS from a cultural perspective. International Journal of Accounting & Information Management.
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Anna Białek-Jaworska & Agnieszka Krystyna Kopańska. (2023) Do fiscal rules of local debt affect municipal off-budget activities? Analysis of various types of municipalities. Meditari Accountancy Research 31:7, pages 156-184.
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Kyoungkook Lim & Giseok Nam. (2023) A Study on How to Improve the Accountability of National Defense Financial Information for Government Sustainability. Sustainability 15:11, pages 8749.
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Sarada Rajeswari Krishnan. (2021) Decision‐making processes of public sector accounting reforms in India—Institutional perspectives. Financial Accountability & Management 39:1, pages 167-194.
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İklim Elif UMUT & Özgecan ÖZER. (2023) IFRS VE IPSAS KAVRAMSAL ÇERÇEVELERİNİN KARŞILAŞTIRMALI OLARAK İNCELENMESİCONCEPTUAL FRAMEWORKS OF IPSAS & IFRS: A COMPARATIVE STUDY. Muhasebe ve Denetime Bakış 22:68, pages 277-296.
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Anna Białek-Jaworska, Robert Jaworski & Artur Wachowiak. (2022) Off-budget revenues and debt limit in municipalities in the Wielkopolska. Rozwój Regionalny i Polityka Regionalna:62, pages 283-302.
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Rodrigo Santos da Mata. (2022) Índice de Disclosure dos procedimentos contábeis patrimoniais no Setor Público. Revista Catarinense da Ciência Contábil 21, pages e3327.
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Makoto Kuroki, Keiko Ishikawa & Kiyoshi Yamamoto. (2021) Understanding the impact of mandatory accrual accounting on management practices: interpretation of Japanese local governments’ behavior. International Review of Administrative Sciences 88:3, pages 862-881.
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Eve Lamargot, Joanie G. Lavoie & Danilo C. Dantas. (2022) Mesurer la valeur publique des radiodiffuseurs publics: création d’un modèle pour le contexte canadien. Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration 39:3, pages 293-312.
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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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Mounira Hamed-Sidhom, Yosra Hkiri & Ahmed Boussaidi. (2021) Does IPSAS adoption reduce corruption’s level? New evidence from ODA beneficiary countries. Journal of Financial Crime 29:1, pages 185-201.
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Konstantin Timoshenko. 2022. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 43 52 .
Giuseppe Grossi. 2022. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 13323 13328 .
Elisa Mori. 2022. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 2334 2341 .
Yulia Kasperskaya. 2022. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 625 634 .
Adriana Tiron-Tudor. 2022. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 183 189 .
Alessandro Lombrano. (2021) Dall'armonizzazione alla standardizzazione contabile. Quale via per la riforma degli ordinamenti contabili europei. ECONOMIA PUBBLICA:3, pages 7-31.
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Tobias Polzer, Pawan Adhikari, Cong Phuong Nguyen & Levi Gårseth-Nesbakk. (2021) Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review. Journal of Public Budgeting, Accounting & Financial Management.
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Elaine Stewart & Ciaran Connolly. (2021) Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes . Abacus 57:3, pages 557-592.
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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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Odd J. Stalebrink & Pierre Donatella. (2020) Public Pension Governance and Opportunistic Accounting Choice: A Politico-Economic Approach. The American Review of Public Administration 51:3, pages 227-245.
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Mounira Hamed-Sidhom & Nadia Loukil. (2021) The relationship between IPSAS adoption and perceived levels of corruption: Does political stability matter?. Corporate Ownership and Control 19:1, pages 17-28.
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Beatriz Cuadrado-Ballesteros, Francesca Citro & Marc Bisogno. (2020) Le rôle de la comptabilité publique dans le contrôle de la corruption : une évaluation des pays de l’OCDE. Revue Internationale des Sciences Administratives Vol. 86:4, pages 761-781.
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Beatriz Cuadrado-Ballesteros, Francesca Citro & Marco Bisogno. (2019) The role of public-sector accounting in controlling corruption: an assessment of Organisation for Economic Co-operation and Development countries. International Review of Administrative Sciences 86:4, pages 729-748.
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Christopher Enyioma Alozie. (2020) Fund accounting and government-wide financial reporting during the Pre-IPSAS implementation era from a Nigerian experience. Journal of Public Budgeting, Accounting & Financial Management 32:3, pages 339-358.
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Dora P. Quintero. (2020) Developments in accounting and treasury functions in public educational institutions in the Municipality of Medellín, Colombia, since 1976. Accounting History 25:2, pages 219-236.
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Sangmok Lee & Hadi Salehi Esfahani. (2020) The effect of fiscal system reform on fiscal policy outcomes. Scottish Journal of Political Economy 67:2, pages 186-200.
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Mohammad Nurunnabi. (2020) Editorial. International Journal of Public Sector Management 33:2/3, pages 113-115.
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Cristian Carini & Claudio Teodori. 2020. Tools, Strategies, and Practices for Modern and Accountable Public Sector Management. Tools, Strategies, and Practices for Modern and Accountable Public Sector Management 65 96 .
Konstantin Timoshenko, Chamara Kuruppu, Imtiaz Badshah & Dayananda Ambalangodage. 2020. Integrated Science in Digital Age. Integrated Science in Digital Age 50 59 .
Halil SERBES & Özhan ÇETİNKAYA. (2019) Türkiye’de Belediyelerin Mali Tablolar Temelinde Yabancı Kaynak Yapısının AnaliziAN ANALYSIS OF THE STRUCTURES OF MUNICIPAL LIABILITIES BASED ON THE FISCAL STATEMENTS IN TURKEY. International Journal of Social Inquiry 12:2, pages 757-800.
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Noel Hyndman & Donal McKillop. (2019) Accounting for the Public Sector at a Time of Crisis. Abacus 55:3, pages 437-451.
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Linus Axén, Torbjörn Tagesson, Denis Shcherbinin, Azra Custovic & Anna Ojdanic. (2018) Does municipal ownership affect audit fees?. Journal of Management and Governance 23:3, pages 693-713.
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Mouna Ben Rejeb Attia. (2019) Firm borrowing capacity, government ownership and real earnings management. International Journal of Public Sector Management 33:2/3, pages 339-362.
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Gabriel Puron-Cid, Christopher G. Reddick & Sukumar Ganapati. (2019) Public value of online financial transparency. International Journal of Public Sector Management 32:5, pages 467-488.
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Ron Baker. (2019) Special issue: Government accounting, auditing and accountability: A Canadian perspective. Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration 36:2, pages 288-289.
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Arthur Reinaldo Tanihatu, Sutrisno T., Nurkholis & Wuryan Andayani. (2019) The role of regulatory pressure and competence in the application of accrual-based accounting through organizational culture. Problems and Perspectives in Management 17:1, pages 130-141.
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Peir Peir Woon, Bikram Chatterjee & Carolyn J. Cordery. (2019) Heritage reporting by the Australian public sector. Accounting, Auditing & Accountability Journal 32:2, pages 612-631.
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Giovanna Dabbicco. 2019. Financial Sustainability of Public Sector Entities. Financial Sustainability of Public Sector Entities 19 40 .
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Rajat Deb. (2018) Financial Audit or Forensic Audit? Government Sector Panorama. Indian Journal of Corporate Governance 11:2, pages 135-158.
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Sabrina Gigli, Laura Mariani & Benedetta Trivellato. (2018) Assimilating accounting innovations: lessons from Italian public universities. Journal of Accounting & Organizational Change 14:4, pages 381-401.
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Syarifuddin SyarifuddinPHDPHD. (2018) Accrual Basis Landscape: The Absence of Political Will in Preventing Dysfunctional Behaviour in Indonesia. GATR Accounting and Finance Review 3:3, pages 77-83.
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Ron Baker & Morina D Rennie. (2018) The creation and acceptance of public sector accounting standards in Canada. Accounting History 23:3, pages 407-432.
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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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Suhaiza Ismail, Siti Alawiah Siraj & Shahril Baharim. (2018) Implementation of accrual accounting by Malaysian federal government. Journal of Accounting & Organizational Change 14:2, pages 234-247.
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Bruce Vivian & Warren Maroun. (2018) Progressive public administration and new public management in public sector accountancy. Meditari Accountancy Research 26:1, pages 44-69.
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David Ortiz-Rodríguez, Andrés Navarro-Galera & Francisco J. Alcaraz-Quiles. (2015) The Influence of Administrative Culture on Sustainability Transparency in European Local Governments. Administration & Society 50:4, pages 555-594.
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Daniela Argento, Peeter Peda & Giuseppe Grossi. (2018) The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: The case of Estonia. Public Administration and Development 38:1, pages 39-49.
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Ana Maria Cunha, Augusta da Conceição Santos Ferreira & Maria José Fernandes. 2018. Handbook of Research on Modernization and Accountability in Public Sector Management. Handbook of Research on Modernization and Accountability in Public Sector Management 406 432 .
Gabriel Puron-Cid & Manuel Pedro Rodríguez Bolívar. (2018) The effects of contextual factors into different features of financial transparency at the municipal level. Government Information Quarterly 35:1, pages 135-150.
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Giuseppe Grossi. 2018. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 6154 6160 .
Elisa Mori. 2018. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 1034 1041 .
Yulia Kasperskaya. 2018. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 319 328 .
Adriana Tiron-Tudor. 2018. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 127 133 .
Anatoli Bourmistrov. (2017) Mental models and cognitive discomfort. Pacific Accounting Review 29:4, pages 490-511.
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Andreea Cîrstea, Cristina Silvia Nistor & Adriana Tiron Tudor. (2017) Consolidated financial statements – a new challenge for the public sector administration. Journal of Economic and Administrative Sciences 33:1, pages 46-65.
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Sabrina Gigli & Marco Tieghi. (2017) La riforma del sistema informativo-contabile degli atenei italiani. Una proposta di analisi del nuovo modello di bilancio. MANAGEMENT CONTROL:1, pages 61-90.
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Geoffrey Propheter. (2017) Towards enhancing tax abatement transparency: Reviewing the promises and limitations of GASB 77. Journal of Public Budgeting, Accounting & Financial Management 29:4, pages 439-463.
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Tudor Oprisor & Andrei-Razvan Crisan. 2017. New Trends in Finance and Accounting. New Trends in Finance and Accounting 473 484 .
Adriana Tiron-Tudor. 2017. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 1 6 .
Chang Yee Kwan, Azad Singh Bali & Mukul G. Asher. (2016) Organization and Reporting of Public Financial Accounts: Insights and Policy Implications from the Singapore Budget. Australian Journal of Public Administration 75:4, pages 409-423.
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Gabriel Puron-Cid & Manuel Pedro Rodríguez Bolívar. (2016) Financial Transparency in Mexican Municipalities. Financial Transparency in Mexican Municipalities.
Mari Kobayashi, Kiyoshi Yamamoto & Keiko Ishikawa. (2016) The Usefulness of Accrual Information in Non‐mandatory Environments: The Case of Japanese Local Government. Australian Accounting Review 26:2, pages 153-161.
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Mutara Maimunah. (2016) Implementation of Accrual Accounting: Review of Readiness and Arising Problem. Procedia - Social and Behavioral Sciences 219, pages 480-485.
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Carlos Araya-Leandro, María Del Carmen Caba-Pérez & Antonio M. López-Hernandez. (2016) The convergence of the Central American countries to International Accounting Standards. Revista de Administração Pública 50:2, pages 265-283.
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Isabel Brusca, Mauricio Gómez-villegas & Vicente Montesinos. (2016) Public Financial Management Reforms: The Role of Ipsas in Latin-America. Public Administration and Development 36:1, pages 51-64.
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Ana Cunha, Augusta da Conceição Santos Ferreira & Maria José Fernandes. 2016. Global Perspectives on Risk Management and Accounting in the Public Sector. Global Perspectives on Risk Management and Accounting in the Public Sector 108 131 .
Cristian Carini & Claudio Teodori. 2016. Global Perspectives on Risk Management and Accounting in the Public Sector. Global Perspectives on Risk Management and Accounting in the Public Sector 68 89 .
Giuseppe Grossi. 2016. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 1 6 .
Elisa Mori. 2016. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 1 8 .
Yulia Kasperskaya. 2016. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 1 10 .
Caridad Martí & Yulia Kasperskaya. (2015) Public Financial Management Systems and Countries' Governance: A Cross-Country Study. Public Administration and Development 35:3, pages 165-178.
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Sheila Ellwood & Javier Garcia-Lacalle. (2015) The Removal of a Specialist Oversight Body for Local Public Audit: Insights from the Health Service in England. Financial Accountability & Management 31:2, pages 219-242.
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Johan Christiaens, Christophe Vanhee, Francesca Manes-Rossi, Natalia Aversano & Philippe van Cauwenberge. (2014) The effect of IPSAS on reforming governmental financial reporting: an international comparison. International Review of Administrative Sciences 81:1, pages 158-177.
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Kalsom Salleh, Rozainun Ab Aziz & Y. Nurli Abu Bakar. (2014) Accrual Accounting in Government: Is Fund Accounting Still Relevant?. Procedia - Social and Behavioral Sciences 164, pages 172-179.
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Norvald Monsen. (2014) Perioderegnskap for offentlige organisasjoner - En regnskapsteoretisk diskusjon. Beta 28:2, pages 75-106.
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DELFINA ROSA DA ROCHA GOMES & GIOVANNI MAGLIANO JÚNIOR. (2014) DEMONSTRAÇÃO DE RESULTADO ECONÔMICO: PERCEPÇÃO DO COMANDO DA AERONÁUTICA DO BRASIL. Revista de Administração de Empresas 54:5, pages 548-559.
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Noel Hyndman, Mariannunziata Liguori, Renate E. Meyer, Tobias Polzer, Silvia Rota & Johann Seiwald. (2014) The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences. Critical Perspectives on Accounting 25:4-5, pages 388-408.
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Hans-Jürgen Bruns. (2014) Accounting change and value creation in public services—Do relational archetypes make a difference in improving public service performance?. Critical Perspectives on Accounting 25:4-5, pages 339-367.
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Silvia Gardini & Giuseppe Grossi. (2014) Voluntary adoption of the consolidated financial statement and fair value accounting by italian local governments. Journal of Public Budgeting, Accounting & Financial Management 26:2, pages 313-344.
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Marco Giuliani, Stefano Marasca & Luciano Marchi. (2014) Valutare la ricerca nella prospettiva europea e internazionale: prime riflessioni. MANAGEMENT CONTROL:3, pages 99-113.
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Antonella Paolini & Michela Soverchia. (2014) Le università statali italiane verso la contabilità economico-patrimoniale ed il controllo di gestione. MANAGEMENT CONTROL:3, pages 77-98.
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Adriana Bruno. (2014) Harmonizing Budgeting and Accounting: The Case of Italy. Open Journal of Accounting 03:01, pages 38-44.
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Yuri Biondi & Michela Soverchia. (2014) Accounting Rules for the European Communities: A Theoretical Analysis. Accounting, Economics and Law 4:3.
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Andreea Cîrstea. (2014) The Need for Public Sector Consolidated Financial Statements. Procedia Economics and Finance 15, pages 1289-1296.
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Antonella Paolini & Michela Soverchia. 2014. Information Systems, Management, Organization and Control. Information Systems, Management, Organization and Control 29 45 .
Beatriz Cuadrado-Ballesteros, Isabel María García Sánchez & José-Manuel Prado-Lorenzo. (2013) Les déterminants de la décentralisation fonctionnelle et leur rapport à la dette : Données empiriques basées sur l'analyse des municipalités espagnoles. Revue Internationale des Sciences Administratives Vol. 79:4, pages 753-777.
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Beatriz Cuadrado-Ballesteros, Isabel-María García-Sánchez & José-Manuel Prado-Lorenzo. (2013) Determinants of functional decentralization and their relation to debt: empirical evidence based on the analysis of Spanish municipalities. International Review of Administrative Sciences 79:4, pages 701-723.
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Frances Miley & Andrew Read. (2013) After the quake: The complex dance of local government, national government and accounting. Accounting History 18:4, pages 447-471.
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Roland Almquist, Giuseppe Grossi, G. Jan van Helden & Christoph Reichard. (2013) Public sector governance and accountability. Critical Perspectives on Accounting 24:7-8, pages 479-487.
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Sandra Cohen, Nikolaos Kaimenakis & George Venieris. (2013) Reaping the benefits of two worlds. Journal of Applied Accounting Research 14:2, pages 165-179.
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Sónia Paula S. Nogueira, Susana Margarida F. Jorge & Mercedes Cervera Oliver. (2013) The usefulness of financial reporting for internal decision‐making in Portuguese municipalities. Management Research: Journal of the Iberoamerican Academy of Management 11:2, pages 178-212.
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Jose Luis Zafra-Gómez, Manuel Pedro Rodríguez Bolívar & Laura Alcaide Muñoz. (2012) Contrasting New Public Management (NPM) Versus Post-NPM Through Financial Performance. Administration & Society 45:6, pages 710-747.
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Torbjörn Tagesson, Michelle Klugman & Maria Lindvall Ekström. (2011) What explains the extent and content of social disclosures in Swedish municipalities’ annual reports. Journal of Management & Governance 17:2, pages 217-235.
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Carlos Araya Leandro, Carmen Caba Pérez & Antonio M. López Hernández. (2013) Comparación descriptiva de los sistemas de información financiera gubernamental de los países centroamericanos. Contaduría Universidad de Antioquia:60, pages 55-79.
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