References
- Arshad, R., Omar, N. and Awang, S. F. (2013), Moving from rule-based to principle-based in public sector. International Journal of Social, Behavioral, Educational, Economic, Business and Industrial Engineering, 7, 2.
- Blöndal, J. R. (2003), Accrual accounting and budgeting. OECD Journal on Budgeting, 3, 1, pp. 43–59. doi: 10.1787/budget-v3-art4-en
- Bunea-Bontas, C. and Petre, M. C. (2009), See http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1491663
- Chan, J. L. (2015), China promotes government financial accounting and management accounting. Public Money & Management, 35, 6, pp. 451–454. doi: 10.1080/09540962.2015.1083692
- Ellwood, S. and Newberry, S. (2016), The conceptual underpinnings of international public sector accounting. Public Money & Management, 36, 3, p. 231–234. doi: 10.1080/09540962.2016.1140974
- ESV (2001), Accrual Accounting in Swedish Central Government (www.esv.se).
- Eurostat (2012), Assessment of the Suitability of the International Public Sector Accounting Standards for the Member States: Summary of Responses (http://ec.europa.eu).
- GASB (2013), Why Governmental Accounting and Financial Reporting is—and Should be—Different (www.gasb.org).
- Hepworth, N.P. (2003), Preconditions for successful implementation of accrual accounting in central government. Public Money & Management, 23, 1, pp. 37–44.
- Hepworth, N. P. (2015), Implementing advanced publicfinancialmanagementreform. PublicMoney & Management, 35, 4, p. 251.
- Hood, C. and Dixon, R. (2015), A Government that Worked Better and Cost Less? (Oxford University Press).
- Hoque. Z. and Hopper. T. (1994), Political and industrial relations turbulence, competition and budgeting in the nationalised jute mills of Bangladesh. Accounting and Business Research, 27, 2, pp. 125–143. doi: 10.1080/00014788.1997.9729539
- IPSASB (2011), Study 14: Transition to the Accrual Basis of Accounting, 3rd edn (www.ifac.org).
- IPSASB (2014), Handbook of International Public Sector Accounting Pronouncements Preface (www.ifac.org), preface.
- Kusek, J. Z. and Rist, R. C. (2004), Ten Steps to a Results-Based Monitoring and Evaluation System (World Bank), p. 58.
- Manning, N. (2001), The legacy of new public management in developing countries. IRAS, 67, 2, pp. 297–312.
- McKendrick, J. (2007), Modernization of the public accounting systems in central and eastern European countries: the case of Romania. International Public Management Review, 8, 1.
- Mellett, H., Macniven, L. and Marriott, N. (2007), NHS Resource Accounting in Wales (www.icas.com).
- NAO (2008), Managing Financial Resources to Deliver Better Public Services, HC 240 (TSO).
- NAO (2014), Understanding Central Government’s Accounts.
- NCA (2016), Insight into Public Finances (www.courtofaudit.nl), pp. 24–30.
- Peterson, S. B. (2015) Public Finance and Economic Growth in Developing Countries (Routledge), p. 285.
- Schiavo-Campo, S. (2007), In Shah, A. (Ed), Budgeting and Budgetary Institutions (World Bank), p. 412.
- Schick, A. (1978), Contemporary problems in financial control. Public Administration Review, 38, 6, pp. 513–519. doi: 10.2307/976030
- Slovakia Ministry of Finance (2007), Inception Report, Final Report and Communications Campaign (www.finance.gov.sk)
- Wehner, J. and de Renzio, P. (2013), In Allen, R. et al. (Eds), The International Handbook of Public Financial Management (Springer), pp. 84–97.