References
- Aberbach, J. D. and Rockman, B. A. (2006), The past and future of political-administrative relations. International Journal of Public Administration, 29, pp. 977–995. doi: 10.1080/01900690600854589
- Brusca Alijarde, M. I. (1997), The usefulness of financial reporting in Spanish local governments. Financial Accountability & Management, 13, 1, pp. 17–34. doi: 10.1111/1468-0408.00024
- Connolly, C. and Hyndman, N. (2006), The actual implementation of accruals accounting: caveats from a case within the UK public sector. Accounting, Auditing & Accountability Journal, 19, 2, pp. 272–290. doi: 10.1108/09513570610656123
- Connolly, C. and Hyndman, N. (2011), Accruals accounting in the public sector: a road not always taken. Management Accounting Research, 22, 1, pp. 26–45. doi: 10.1016/j.mar.2010.10.010
- Ezzamel, M., Hyndman, N., Johnsen, A., Lapsley, I. and Pallot, J. (2005), Conflict and rationality: accounting in Northern Ireland’s devolved assembly. Financial Accountability & Management, 21, 1, pp. 33–55. doi: 10.1111/j.0267-4424.2005.00208.x
- Ezzamel, M., Hyndman, N., Johnsen, A., Lapsley, I. and Pallot, J. (2007), Experiencing institutionalization: the development of new budgets in the UK devolved bodies. Accounting, Auditing & Accountability Journal, 20, 4, pp. 11–40. doi: 10.1108/09513570710731191
- Guthrie, J. (1998), Application of accrual accounting in the Australian public sector— rhetoric or reality. Financial Accountability & Management, 14, 1, pp. 1–19. doi: 10.1111/1468-0408.00047
- Heald, D. and Georgiou, G. (1995), Resource accounting: valuation, consolidation and accounting regulation. Public Administration, 73, 4, pp. 571–579. doi: 10.1111/j.1467-9299.1995.tb00846.x
- Lapsley, I., Mussari, R. and Paulsson, G. (2009), On the adoption of accrual accounting in the public sector: a self-evident and problematic reform. European Accounting Review, 18, 4, pp. 719–723. doi: 10.1080/09638180903334960
- Liguori, M., Sicilia, M. and Steccolini, I. (2012), Some like it non-financial … politicians’ and managers’ views on the importance of performance information. Public Management Review, 14, 7, pp. 903–922. doi: 10.1080/14719037.2011.650054
- Newberry, S. (2015), Public sector accounting: shifting concepts of accountability. Public Money & Management, 35, 5, pp. 371–376. doi: 10.1080/09540962.2015.1061180
- Newberry, S. and Pont-Newby, S. (2009), Whole of government accounting in New Zealand: the ownership form of control. Public Money & Management, 29, 4, pp. 235–242. doi: 10.1080/09540960903035007
- O’Neill, O. (2006), Transparency and the ethics of communication. In Hood, C. and Heald, D. (Eds), Transparency: The Key to Better Governance? (Oxford University Press).
- ter Bogt, H. J. (2004), Politicians in search of performance information? Survey research on Dutch aldermen’s use of performance information. Financial Accountability & Management, 20, 3, pp. 221–252. doi: 10.1111/j.0267-4424.2004.00387.x
![Supercharge Your Next Research Paper: Research and write your next paper with Jenni AI.]({"type":"image" , "src" : "/sda/112446/MPU-L1EB.png"})