https://orcid.org/0000-0003-1493-718X
References
- Albury, D. (2005). Fostering innovation in public services. Public Money & Management, 25(1), 51–56.
- Brusca, I., Caperchione, E., Cohen, S., & Manes-Rossi, F. (2015). Public sector accounting and auditing in Europe: The challenge of harmonization. Hampshire: Palgrave Macmillan.
- Caperchione, E. (2016). Innovation in Public Sector Accounting. In A. Farazmand (Ed.), Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer.
- Cohen, S., & Karatzimas, S. (2016). Modernizing governmental accounting standards in Greece: A case of ‘garbage can’ decision-making. Public Money & Management, 36(3), 173–180. doi: 10.1080/09540962.2016.1133966
- Cohen, S., Manes Rossi, F., Caperchione, E. & Brusca, I. (2018). Local government administration systems and local government accounting information needs: Is there a mismatch? International Review of Administrative Sciences. https://doi.org/10.1177/0020852317748732
- Eurostat, (2018). Item 4 of the Agenda Cell on principles related to EPSAS standards: Draft Final Report report, EPSAS WG 18/05 18 April 2018.
- Glöckner, A. (2016). New development: The protective role of conservatism in public sector accounting. Public Money & Management, 36, 527–530. doi: 10.1080/09540962.2016.1237161
- Guthrie, J. (1998). Application of accrual accounting in the Australian public sector–rhetoric or reality. Financial Accountability & Management, 14(1), 1–19. doi: 10.1111/1468-0408.00047
- Hartley, J. (2014). New development: eight and a half propositions to stimulate frugal innovation. Public Money & Management, 34(3), 227–232. doi: 10.1080/09540962.2014.908034
- Lüder, K. (1994). The contingency model reconsidered: experiences from Italy, Japan and Spain. In E. Buschor, & K. Schedler (Eds.), Perspectives on performance measurement and public sector accounting. Bern: Paul Haupt.
- Manes Rossi, F., Cohen, S., Caperchione, E., & Brusca, I. (2016). Harmonizing public sector accounting in Europe: thinking out of the box. Public Money & Management, 36(3), 189–196. doi: 10.1080/09540962.2016.1133976
- Manes Rossi, F. (2019). Alternative reporting formats: a panacea for accountability dilemmas? Public Money & Management. doi:10.1080/09540962.2019.1578540.
- PwC (2014). Collection of information related to the potential impact, including costs, of implementing accrual accounting in the public sector and technical analysis of the suitability of individual IPSAS standards, 2013/S 107-182395, 1 August.
- Van Helden, J., Argento, D., Caperchione, E., & Caruana, J. (2016). Editorial: Politicians and accounting information—a marriage of convenience? Public Money & Management, 36, 473–476. doi: 10.1080/09540962.2016.1237110
- Van Helden, J., & Reichard, C. (2016). Why cash-based budgeting still prevails in an era of accrual-based reporting in the public sector. Accounting, Finance and Governance, 23(1-2), 43–65.
![Supercharge Your Next Research Paper: Research and write your next paper with Jenni AI.]({"type":"image" , "src" : "/sda/112445/Skyscraper-econ.png"})