Can government accountability be enhanced with international financial reporting standards?

References

• Benston , G. J. 2006 . Fair value accounting: a cautionary tale from Enron . Journal of Accounting and Public Policy , 25 ( 4 ) : 465 – 484 .
   Google Scholar
• Broadley , P. 2007 . Discussion of financial reporting quality: is fair value a plus or a minus? . Accounting and Business Research , 37 ( 3 ) : 45 – 48 .
   Google Scholar
• Chan , J. L. 2003 . Government accounting: an assessment of theory, purposes and standards . Public Money & Management , 23 ( 1 ) : 13 – 20 .
   Web of Science ®Google Scholar
• Christensen , M. and Yoshimi , H. 2003 . Public sector performance reporting . Government Auditing Review , 10 : 72 – 83 .
   Google Scholar
• Christensen , T. , Laegreid , P. and Wise , L. R. 2002 . Transforming administrative policy . Public Administration , 80 ( 1 ) : 153 – 178 .
   Web of Science ®Google Scholar
• Christiaens , J. R. 2003 . Accrual accounting reforms in Belgian local governments . Journal of Public Budgeting, Accounting and Financial Management , 15 ( 1 ) : 92 – 109 .
   Google Scholar
• Council of Europe . 2005 . Draft Report on Accounting Rules and Practice at Local Level See www.coe.int
   Google Scholar
• Enticott , G. 2004 . Multiple voices of modernization: some methodological implications . Public Administration , 82 ( 3 ) : 743 – 756 .
   Web of Science ®Google Scholar
• FASB . 2000 . Using Cash Flow Information and Present Value in Accounting Measurements Norwalk
   Google Scholar
• FASB . 2006 . Fair Value Measurements, Statement of Financial Accounting Standards No. 157 Norwalk
   Google Scholar
• Folz , D. H. 2004 . Service quality and benchmarking . Public Administration Review , 64 ( 2 ) : 209 – 220 .
   Web of Science ®Google Scholar
• Guthrie , J. , Olson , O. and Humphrey , C. 1999 . Debating developments in new public financial management . Financial Accountability and Management , 15 ( 3 & 4 ) : 209 – 227 .
   Google Scholar
• Haque , M. S. 2006 . Modernising government: the way forward . International Review of Administrative Sciences , 72 ( 3 ) : 319 – 325 .
   Web of Science ®Google Scholar
• Hitz , J.-M. 2007 . The decision of usefulness of fair value accounting . European Accounting Review , 16 ( 2 ) : 323 – 362 .
   Web of Science ®Google Scholar
• Hughes , O. 1994 . Public Management and Administration , London : Macmillan Press .
   Google Scholar
• Hung , M. and Subramanyam , K. R. 2007 . Financial statements effects of adopting international accounting standards . Review of Accounting Studies , 12 ( 4 ) : 623 – 657 .
   Web of Science ®Google Scholar
• IASB . 1998 . Financial Instruments: Recognition and Measurement London
   Google Scholar
• IFAC . 2006 . Handbook New York
   Google Scholar
• IFAC . 2008 . ISA 540. Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures New York
   Google Scholar
• Jackson , A. and Lapsley , I. 2003 . The diffusion of accounting practices in the new managerial public sector . International Journal of Public Sector Management , 16 ( 5 ) : 359 – 372 .
   Google Scholar
• Jones , K. and Alabaster , T. 1999 . Critical analysis of corporate environmental reporting scoring systems . Journal of Environmental Assessment Policy and Management , 1 ( 1 ) : 27 – 60 .
   Google Scholar
• Kettl , D. F. 1996 . “ Governing at the millennium ” . In Handbook of Public Administration , Edited by: Perry , J. L. San Francisco : Jossey-Bass .
   Google Scholar
• McEwen , R. A. , Mazza , C. R. and Hunton , J. E. 2008 . Effects of managerial discretion in FVA regulation and motivational incentives . Journal of Behavioral Finance , 9 ( 4 ) : 240 – 251 .
   Web of Science ®Google Scholar
• Ministry of Treasury . 2002 . Local Governmental Budgets: 2001 Fiscal Period Madrid
   Google Scholar
• Morely , E. S. , Bryant , S. P. and Hatry , H. P. 2001 . Comparative Performance Measurement , Washington, D.C. : Urban Institute Press .
   Google Scholar
• Navarro-Galera , A. and Rodríguez-Bolívar , M. P. 2004 . Analysis of the usefulness of fair value to assess the assets of Spanish public administrations . Spanish Accounting Review , 7 ( 13 ) : 245 – 273 .
   Google Scholar
• Navarro-Galera , A. and Rodríguez-Bolívar , M. P. 2007 . The contribution of international accounting standards to implementing NPM in developing and developed countries . Public Administration and Development , 27 ( 5 ) : 413 – 425 .
   Google Scholar
• Pallot , J. 2001 . Transparency in local government: Antipodean initiatives . European Accounting Review , 10 ( 3 ) : 645 – 660 .
   Google Scholar
• Rodríguez-Bolívar , M. P. and Navarro-Galera , A. 2007 . Could fair value accounting be useful, under NPM models, for users of financial information? . International Review of Administrative Sciences , 73 ( 3 ) : 473 – 502 .
   Google Scholar
• Ronen , J. 2008 . To fair value or not to fair value . Abacus , 44 ( 2 ) : 181 – 208 .
   Web of Science ®Google Scholar
• Rowe , D. M. and Day , T. 2008 . Accounting rules, risk-based pricing and reporting arbitrage . RMA Journal , 90 ( 4 ) : 57 – 61 .
   Google Scholar
• Smith , K. A. 2004 . Voluntary reporting performance measures to the public . International Public Management Journal , 7 ( 1 ) : 19 – 48 .
   Google Scholar
• Sutcliffe , P. 2003 . The standards programme of IFAC's public sector committee . Public Money & Management , 23 ( 1 ) : 29 – 36 .
   Web of Science ®Google Scholar
• Ter Bogt , H. J. and Van Helden , G. J. 2000 . Management control and performance measurement in Dutch local government . Management Accounting Research , 11 ( 2 ) : 263 – 279 .
   Google Scholar
• Wang , X. 2002 . Assessing administrative accountability . American Review of Public Administration , 32 ( 3 ) : 350 – 370 .
   Web of Science ®Google Scholar
• Whittington , G. 2008 . Fair value and the IASB/ FASB conceptual framework project . Abacus , 44 ( 2 ) : 139 – 168 .
   Web of Science ®Google Scholar