Citations (47)
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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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Nils Soguel, Nicola Mauri & Henrique Soares Pimenta. (2022) Heterogeneity when accounting standards are non-binding: Internal service charges in the Swiss cantons. Public Money & Management 0:0, pages 1-9.
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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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Isabel Brusca, Francesca Manes Rossi & Natalia Aversano. (2018) Accountability and Transparency to Fight against Corruption: An International Comparative Analysis. Journal of Comparative Policy Analysis: Research and Practice 20:5, pages 486-504.
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Cristina Crespo, Vicente Ripoll, Carmen Tamarit & Rodrigo Valverde. (2018) Institutional characteristics and managers’ perceptions of accounting information: impact on e-government use and organisational performance. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 47:3, pages 352-365.
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Yuri Biondi. (2016) Public debt accounting and management in UK: Refunding or refinancing? Or, the strange case of Doctor Jekyll and Mr Hyde in the aftermath of the Global Financial Crisis. Accounting Forum 40:2, pages 89-105.
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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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Yuri Biondi. (2016) The HM ‘Treasure's Island’: The Application of Accruals-based Accounting Standards in the UK Government. Accounting in Europe 13:1, pages 81-102.
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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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Yuri Biondi. (2012) Should Business and Non-Business Accounting be Different? A Comparative Perspective Applied to the French Central Government Accounting Standards. International Journal of Public Administration 35:9, pages 603-619.
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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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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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Noel Hepworth. (2003) Preconditions for Successful Implementation of Accrual Accounting in Central Government. Public Money & Management 23:1, pages 37-44.
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Rowan Jones. (2003) Measuring and Reporting The Nation's Finances: Statistics and Accounting. Public Money & Management 23:1, pages 21-28.
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JamesL. Chan. (2003) Government Accounting: An Assessment of Theory, Purposes and Standards. Public Money & Management 23:1, pages 13-20.
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Articles from other publishers (30)
Gerasimos Rompotis & Dimitris Balios. (2023) Benefits of IPSAS and their differences from IFRS: a discussion paper. EuroMed Journal of Business.
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Vincent Tawiah. (2021) The impact of IPSAS adoption on corruption in developing countries. Financial Accountability & Management 39:1, pages 103-124.
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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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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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Anita Boros & Csaba Fogarassy. (2019) Relationship between Corporate Sustainability and Compliance with State-Owned Enterprises in Central-Europe: A Case Study from Hungary. Sustainability 11:20, pages 5653.
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Rowan Jones & Josette Caruana. (2016) Governmental accounting in Malta towards IPSAS within the context of the European Union. International Review of Administrative Sciences 82:4, pages 745-762.
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Bernhard Hirsch, Christian Nitzl & Joachim Schauß. (2015) The Influence of Management Accounting Departments Within German Municipal Administrations. Financial Accountability & Management 31:2, pages 192-218.
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Natalia Aversano & Johan Christiaens. (2014) Governmental Financial Reporting of Heritage Assets From a User Needs Perspective. Financial Accountability & Management 30:2, pages 150-174.
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James L. Chan & Qi Zhang. 2013. The International Handbook of Public Financial Management. The International Handbook of Public Financial Management
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Sahizer Samuk. (2012) Opportunities and Critical Points for the Introduction of Performance Measurement Systems in Theatres. A Comparison between Theoretical Assumptions and Empirical Realities. European Journal of Cultural Management and Policy 2.
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Manuel Pedro Rodríguez Bolívar & Andrés Navarro Galera. (2012) The Role of Fair Value Accounting in Promoting Government Accountability. Abacus 48:3, pages 348-386.
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Andrés Navarro GaleraManuel Pedro Rodríguez Bolívar. (2011) Modernizing governments in Transitional and Emerging Economies through financial reporting based on international standards. International Review of Administrative Sciences 77:3, pages 609-640.
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Andrés Navarro Galera & Manuel Pedro Rodríguez Bolívar. (2011) La modernisation des administrations publiques dans les économies émergentes et en transition grâce à des rapports financiers basés sur les normes internationales. Revue Internationale des Sciences Administratives 77:3, pages 631.
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Yuri Biondi. (2008) De Charybde de la comptabilité de caisse en Scylla de la comptabilité patrimoniale. Revue de la régulation:3/4.
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Manuel Pedro Rodríguez Bolívar & Andrés Navarro Galera. (2007) La juste valeur comptable pourrait-elle être utile, dans le cadre des modèles du NMP, aux utilisateurs d'informations financières ?. Revue Internationale des Sciences Administratives Vol. 73:3, pages 521-551.
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Manuel Pedro Rodríguez Bolívar & Andrés Navarro Galera. (2016) Could fair value accounting be useful, under NPM models, for users of financial information?. International Review of Administrative Sciences 73:3, pages 473-502.
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Bernardino Benito, Isabel Brusca & Vicente Montesinos. (2007) L'harmonisation des systèmes gouvernementaux d'information financière : le rôle des IPSAS. Revue Internationale des Sciences Administratives Vol. 73:2, pages 323-350.
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Bernardino Benito, Isabel Brusca & Vicente Montesinos. (2016) The harmonization of government financial information systems: the role of the IPSASs. International Review of Administrative Sciences 73:2, pages 293-317.
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Lourdes Torres. (2004) Accounting and accountability: recent developments in government financial information systems. Public Administration and Development 24:5, pages 447-456.
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Adriana Tiron Tudor. (2006) The Reform of the Romanian Local Public Governments Accounting in the Context of the European Integration. SSRN Electronic Journal.
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Yuri Biondi. (2014) The Strange Case of Doctor Jekyll (Alias the UK HM Treasury) and Mr Hyde (Alias its Public Debt Management) in the Aftermath of the Global Financial Crisis. SSRN Electronic Journal.
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Yuri Biondi. (2013) The HM 'Treasure's Island': A Theoretical Analysis of Central Government Accounting Standards in UK. SSRN Electronic Journal.
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Bernhard Hirsch, Christian Nitzl & Joachim Schauß. (2011) The Influence of Controlling Departments within German Municipal Administrations. SSRN Electronic Journal.
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Yuri Biondi. (2011) Should Business and Non-Business Accounting Be Different? A Comparative Perspective Applied to the New French Governmental Accounting Standards. SSRN Electronic Journal.
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