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Public Money & Management Volume 23, 2003 - Issue 1
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Original Articles

Preconditions for Successful Implementation of Accrual Accounting in Central Government

Noel Hepworth CIPFA International
Pages 37-44 | Published online: 10 Sep 2010

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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 0:0, pages 1-10.
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Nives Botica Redmayne, Fawzi Laswad & Dimu Ehalaiye. (2021) Evidence on the costs of changes in financial reporting frameworks in the public sector. Public Money & Management 41:5, pages 368-375.
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Harun Harun, Monir Mir, David Carter & Yi An. (2019) Examining the unintended outcomes of NPM reforms in Indonesia. Public Money & Management 39:2, pages 86-94.
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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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Vincenzo Sforza & Riccardo Cimini. (2017) Central government accounting harmonization in EU member states: will EPSAS be enough?. Public Money & Management 37:4, pages 301-308.
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Timothy C. Irwin. (2016) Dispelling fiscal illusions: how much progress have governments made in getting assets and liabilities on balance sheet?. Public Money & Management 36:3, pages 219-226.
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James L. Chan. (2016) Government accounting with Chinese characteristics and challenges. Public Money & Management 36:3, pages 201-208.
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Harun Harun, Yi An & Abdul Kahar. (2013) Implementation and challenges of introducing NPM and accrual accounting in Indonesian local government. Public Money & Management 33:5, pages 383-388.
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Pawan Adhikari, Chamara Kuruppu & Sumohon Matilal. (2013) Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments. Accounting Forum 37:3, pages 213-230.
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Andreas Bergmann. (2012) The influence of the nature of government accounting and reporting in decision-making: evidence from Switzerland. Public Money & Management 32:1, pages 15-20.
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Evelyne Lande & Sébastien Rocher. (2011) Prerequisites for applying accrual accounting in the public sector. Public Money & Management 31:3, pages 219-222.
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Paul Windels & Johan Christiaens. (2006) Management reform in Flemish Public Centres for Social Welfare: Examining organisational change. Local Government Studies 32:4, pages 389-411.
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Elisa Bonollo. (2022) Negative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects. Journal of Public Budgeting, Accounting & Financial Management 35:6, pages 1-27.
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Sandra Cohen & Ioanna Malkogianni. (2021) Sustainability measures and earnings management: evidence from Greek municipalities. Journal of Public Budgeting, Accounting & Financial Management 33:4, pages 365-386.
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Fábio Moraes da Costa & Fernando Henrique Ferreira Carneiro Leão. (2021) Gerenciamento de resultados e ciclo eleitoral em municípios brasileiros. Revista de Administração Pública 55:3, pages 697-715.
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Fabrício Ramos Neves & Mauricio Gómez-Villegas. (2020) Public sector accounting reform in Latin America and Epistemic Communities: an institutional approach. Revista de Administração Pública 54:1, pages 11-31.
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Fabrício Ramos Neves & Mauricio Gómez-Villegas. (2020) Reforma contábil do setor público na América Latina e comunidades epistêmicas: uma abordagem institucional. Revista de Administração Pública 54:1, pages 11-31.
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Alessandro Giosi. 2020. Accountability, Ethics and Sustainability of Organizations. Accountability, Ethics and Sustainability of Organizations 155 173 .
Jelena Poljašević, Vesna Vašiček & Tatjana Jovanović. (2019) Comparative review of dual reporting in public sector in three south-east European countries. Journal of Public Budgeting, Accounting & Financial Management 31:3, pages 325-344.
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Kadir KARTALCI. (2019) TÜRKİYE’DE DEVLET MUHASEBESİ REFORMUNDA GÜNCEL GELİŞMELER. Fırat Üniversitesi Sosyal Bilimler Dergisi.
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Monir Mir, Harun Harun & Wahyu Sutiyono. (2018) Evaluating the Implementation of a Mandatory Dual Reporting System: The Case of Indonesian Local Government. Australian Accounting Review 29:1, pages 80-94.
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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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Sylvia, Eko Ganis Sukoharsono, Yeney Widya Prihatiningtias & Roekhuddin. (2018) Public interest and accrual accounting: are they aligned?. Journal of Accounting & Organizational Change 14:4, pages 366-380.
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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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Sandra Cohen & Sotirios Karatzimas. (2018) The role of the Troika on the Greek central government accounting reforms. International Journal of Public Sector Management 31:3, pages 316-330.
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Iris Saliterer, Mariafrancesca Sicilia & Ileana Steccolini. 2018. The Palgrave Handbook of Public Administration and Management in Europe. The Palgrave Handbook of Public Administration and Management in Europe 141 163 .
Gaia Bassani & Cristiana Cattaneo. (2017) Pratiche di controllo di gestione nel contesto sanitario italiano: i cambiamenti in atto nel Sistema Sociosanitario Lombardo. MANAGEMENT CONTROL:3, pages 11-29.
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Sandra Cohen & Sotirios Karatzimas. (2017) Accounting information quality and decision-usefulness of governmental financial reporting. Meditari Accountancy Research 25:1, pages 95-113.
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Eugenio Anessi-Pessina, Carmela Barbera, Mariafrancesca Sicilia & Ileana Steccolini. (2016) Public sector budgeting: a European review of accounting and public management journals. Accounting, Auditing & Accountability Journal 29:3, pages 491-519.
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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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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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Robyn Pilcher. (2014) Role of Internal Audit in Australian Local Government Governance: A Step in the Right Direction. Financial Accountability & Management 30:2, pages 206-237.
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Bento Rodrigo Pereira Monteiro & Ricardo Corrêa Gomes. (2013) Experiências internacionais com o orçamento público por regime de competência. Revista Contabilidade & Finanças 24:62, pages 103-112.
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Francesco Capalbo & Marco Sorrentino. (2013) Cash to accrual accounting: Does it mean more control for the public sector? The case of revenue from non-exchange transactions. Risk Governance and Control: Financial Markets and Institutions 3:4, pages 28-35.
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James L. Chan & Qi Zhang. 2013. The International Handbook of Public Financial Management. The International Handbook of Public Financial Management 742 766 .
David Heald. 2013. The International Handbook of Public Financial Management. The International Handbook of Public Financial Management 711 741 .
Gabriel Puron-Cid. (2012) Applying Extending Structuration Theory: A Study of an IT-Enabled Budget Reform in the Context of Interdisciplinary Collaboration. Applying Extending Structuration Theory: A Study of an IT-Enabled Budget Reform in the Context of Interdisciplinary Collaboration.
Inger Johanne Pettersen & Kari Nyland. (2011) Reforms and accounting system changes. Journal of Accounting & Organizational Change 7:3, pages 237-258.
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Pawan Adhikari & Frode Mellemvik. (2011) The rise and fall of accruals: a case of Nepalese central government. Journal of Accounting in Emerging Economies 1:2, pages 123-143.
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. (2010) Editorial Board. Journal of Public Budgeting, Accounting & Financial Management 22:4, pages 1-4.
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Konstantin Timoshenko & Pawan Adhikari. (2010) A two-country comparison of public sector accounting reforms: Same ideas, different paths?. Journal of Public Budgeting, Accounting & Financial Management 22:4, pages 449-486.
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Evelyne Lande, Harimino Oliarilanto Rakoto & Sébastien Rocher. 2010. The Paradoxes of Globalisation. The Paradoxes of Globalisation 200 216 .
Howard Mellett, Neil Marriott & Louise Macniven. (2009) DEVOLUTION, ACCRUALS ACCOUNTING AND ASSET MANAGEMENT IN NHS WALES. Financial Accountability & Management 25:4, pages 435-450.
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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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Johan Christiaens & Jan Rommel. (2008) ACCRUAL ACCOUNTING REFORMS: ONLY FOR BUSINESSLIKE (PARTS OF) GOVERNMENTS. Financial Accountability & Management 24:1, pages 59-75.
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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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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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Sandra Cohen & Ioanna Malkogianni. (2017) Earnings Management and Financial Sustainability in Greek Municipalities. SSRN Electronic Journal.
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Diana Vaz de Lima & Brenno Carvalho Botelho. (2015) Experiincias Internacionais e Desafios dos Governos dos Paases na Transiiio da Contabilidade PPblica para o Regime de Compettncia (International Experiences and Challenges of the Governments of Countries in the Transition of Public Accounting to Accrual Basis). SSRN Electronic Journal.
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Gabriel Puron-Cid. (2013) The Dimensions of Knowledge in E-Government Adoption: A Confirmatory Factor Analysis. SSRN Electronic Journal.
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Andy Wynne. (2011) An Efficient Technical Solution or an Ideologically Contested Approach - The Balance Sheet for Business Style Accrual Accounting in the Public Sector. SSRN Electronic Journal.
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Nikolaos Eriotis, Filippos Stamatiadis & Dimitrios Vasiliou. (2012) Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation. SSRN Electronic Journal.
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