Public sector accounting reforms and the quality of governance

References

• Al-Marhubi, F. (2004). The determinants of governance: A cross-country analysis. Contemporary Economic Policy, 2(3), 394–406.
   Google Scholar
• Anessi-Pessina, E., & Steccolini, I. (2007). Effects of budgetary and accruals accounting coexistence: Evidence from Italian local governments. Financial Accountability & Management, 23(2), 113–131.
   Google Scholar
• Arellano, M., & Bond, S. (1991). Some tests of specification for panel data: Monte Carlo evidence and an application to employment equations. Review of Economic Studies, 58, 277–297.
   Web of Science ®Google Scholar
• Arellano, M., & Bover, O. (1995). Another look at the instrumental variables estimation of error components models. Journal of Econometrics, 68, 29–51.
   Web of Science ®Google Scholar
• Athukorala, S. L., & Reid, B. (2003). Accrual budgeting and accounting in government and its relevance for developing member countries. Asian Development Bankm, Retrieved from www.think-asia.org [Accessed 17 July 2018].
   Google Scholar
• Barton, A. (2009). The use and abuse of accounting in the public sector financial management reform program in Australia. Abacus, 45(2), 221–248.
   Web of Science ®Google Scholar
• Bastida, F., & Benito, B. (2007). Central government budget practices and transparency: An international comparison. Public Administration, 85(3), 667–716.
   Web of Science ®Google Scholar
• Baum, C., Schaffer, M., & Stillman, S. (2003). Instrumental variables and GMM: Estimation and testing. Stata Journal, 3(1), 1–31.
   Web of Science ®Google Scholar
• Bellanca, S. (2014). Budgetary transparency in the European Union: The role of IPSAS. International Advances in Economic Research, 20, 455–456.
   Google Scholar
• Bellanca, S., & Vandernoot, J. (2014). International public sector accounting standards (IPSAS) Implementation in the European Union (EU) member states. Journal of Modern Accounting and Auditing, 10(3), 257–269.
   Google Scholar
• Benito, B., Brusca, I., & Montesinos, V. (2007). The harmonization of government financial information systems: The role of the IPSASs. International Review of Administrative Sciences, 73(2), 293–317.
   Web of Science ®Google Scholar
• Bergmann, A. (2012). The influence of the nature of government accounting and reporting in decision-making: Evidence from Switzerland. Public Money & Management, 32(1), 15–20.
   Web of Science ®Google Scholar
• Bertelli, A. (2006). The role of political ideology in the structural design of new governance agencies. Public Administration Review, 66(4), 583–595.
   Web of Science ®Google Scholar
• Biondi, L., & Lapsley, I. (2014). Accounting, transparency and governance: The heritage assets problem. Qualitative Research in Accounting & Management, 11(2), 146–164.
   Google Scholar
• Blöndal, J. R. (2002). Accrual accounting and budgeting: Key issues and recent developments. OECD Journal on Budgeting, 3(1), 2002.
   Google Scholar
• Brusca, I., Caperchione, E., Cohen, S., & Manes-Rossi, F. (2015). Comparing accounting systems in Europe. In I. Brusca, E. Caperchione, S. Cohen, & F. Manes Rossi (Eds.), Public sector accounting and auditing in Europe (pp. 235–251). London: Palgrave Macmillan.
   Google Scholar
• Caperchione, E., & Salvatori, F. (2012). Rethinking the relationship between local government and financial markets. Public Money & Management, 32(1), 21–25.
   Web of Science ®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
• Charron, N., Dijkstra, L., & Lapuente, V. (2014). Regional governance matters: Quality of government within European Union member states. Regional Studies, 48(1), 68–90.
   Web of Science ®Google Scholar
• Christiaens, J. (2004). Capital assets in governmental accounting reforms: Comparing flemish technical issues with international standards. European Accounting Review, 13(4), 743–770.
   Google Scholar
• Christiaens, J., & Rommel, J. (2008). Accrual accounting reforms: Only for businesslike (parts of) governments. Financial Accountability & Management, 24(1), 59–75.
   Google Scholar
• Christiaens, J., Vanhee, C., Manes-Rossi, F., Aversano, N., & Van Cauwenberge, P. (2015). The effect of IPSAS on reforming governmental financial reporting: An international comparison. International Review of Administrative Sciences, 81(1), 158–177.
   Web of Science ®Google Scholar
• Cohen, S., & Karatzimas, S. (2015). Debate: Reforming Greek government accounting. Public Money & Management, 35(3), 178–180.
   Web of Science ®Google Scholar
• Fuertes, I. (2008). Towards harmonization or standardization in governmental accounting? The international public sector accounting standards board experience. Journal of Comparative Policy Analysis, 10(4), 327–345.
   Google Scholar
• Fukuyama, F. (2013). What is governance? Centre for global development, Working paper No. 314. Centre for Global Development, Retrieved from www.cgdev.org [Accessed 24 November 2017].
   Google Scholar
• Funnel, W., & Cooper, K. (1998). Public sector accounting and accountability in Australia. Sydney: University of New South Wales Press.
   Google Scholar
• García-Sanchez, I. M., Cuadrado-Ballesteros, B., & Frias-Aceituno, J. (2013). Determinants of government effectiveness. International Journal of Public Administration, 36(8), 567–577.
   Google Scholar
• Guthrie, J. (1998). Application of accrual accounting in the Australian public sector: Rhetoric or reality? Financial Accountability and Management, 14(1), 1–19.
   Google Scholar
• IFAC. (2003). Handbook on international public sector accounting standards. New York: IFAC.
   Google Scholar
• Kaufmann, D., Kraay, A., & Mastruzzi, M. (2010). The worldwide governance indicators. methodology and analytical issues. Policy research working paper No. 5430. Development Research Group, World Bank, Retrieved from www.econ.worldbank.org [Accessed 17 May, 2017].
   Google Scholar
• Kooiman, J. (1999). Social – political governance: Overview, reflections and design. Public Management: An International Journal of Research and Theory, 1(1), 67–92.
   Google Scholar
• Kopits, M. G., & Craig, M. J. (1998), Transparency in government operations. IMF Occasional paper No. 158. International Monetary Fund, Retrieved from www.imf.org [Accessed 20 May, 2019]
   Google Scholar
• La Porta, R., Lopez-de-Silanes, F., & Shleifer, A. (1999). The quality of government. Journal of Law, Economics, and Organization, 15(1), 222–279.
   Web of Science ®Google Scholar
• Langbein, L., & Knack, S. (2010). The worldwide governance indicators: Six, one, or none? The Journal of Development Studies, 46(2), 350–370.
   Web of Science ®Google Scholar
• Lapsley, I., Mussari, R., & Paulsson, G. (2009). On the adoption of accrual accounting in the public sector: A self-evident and problematic reform. European Accounting Review, 18(4), 719–723.
   Web of Science ®Google Scholar
• Lee, S. Y., & Whitford, A. B. (2009). Government effectiveness in comparative perspective. Journal of Comparative Policy Analysis: Research and Practice, 11(2), 249–281.
   Web of Science ®Google Scholar
• OECD. (2012a). Recommendation of the council on regulatory policy and governance. Paris: OECD Publishing.
   Google Scholar
• OECD. (2012b). Better governance for inclusive growth, 2012 OECD global forum on public governance. Paris: OECD Publishing.
   Google Scholar
• OECD. (2013). Trust in government, policy effectiveness and the governance Agenda. In Government at a glance. Paris: OECD Publishing.
   Google Scholar
• OECD/IFAC. (2017). Accrual practices and reform experiences in OECD countries. OECD Publishing, doi: 10.1787/9789264270572-en
   Google Scholar
• Osborne, S. (2010). The new public governance? London: Routledge.
   Google Scholar
• Osborne, S. P., Radnor, Z., & Nasi, G. (2013). A new theory for public service management? Toward a (Public) service-dominant approach. The American Review of Public Administration, 43(2), 135–158.
   Web of Science ®Google Scholar
• Osborne, S. P., Radnor, Z., Vidal, I., & Kinder, T. G. (2014). A sustainable business model for public service organizations? Public Management Review, 16(2), 165–172.
   Web of Science ®Google Scholar
• Pina, V., & Torres, L. (2003). Reshaping public sector accounting: An international comparative view. Canadian Journal of Administrative Sciences, 20(4), 334–350.
   Web of Science ®Google Scholar
• Pindado, J., & Requejo, I. (2015). Panel data: A methodology for model specification and testing. Wiley Encyclopedia of Management, doi: 10.1002/9781118785317.weom040013
   Google Scholar
• Rainey, H. G., & Steinbauer, P. (1999). Galloping elephants: Developing elements of a theory of effective government organizations. Journal of Public Administration Research and Theory, 9(1), 1–32.
   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
• Teorell, J., Kumlin, S., Dahlberg, S., Holmberg, S., Rothstein, B., Khomenko, A., & Svensson, R. (2017). The quality of government OECD dataset, version Jan17. In The quality of government institute, university of gothenburg. Retrieved from www.qog.pol.gu.se [Accessed 25 October 2017].
   Google Scholar
• Thomas, M. A. (2010). What do the worldwide governance indicators measure? The European Journal of Development Research, 22(1), 31–54.
   Web of Science ®Google Scholar
• Thorsten, B., Clarke, G., Groff, A., Keefer, P., & Walsh, P. (2001). New tools in comparative political economy: The database of political institutions. World Bank Economic Review, 15(1), 165–176.
   Web of Science ®Google Scholar
• Wang, X. (2002). Assessing administrative accountability. American Review of Public Administration, 32(3), 350–370.
   Web of Science ®Google Scholar
• Whiteley, P. (2009). Government effectiveness and political participation in Britain. Representation, 45(3), 247–257.
   Google Scholar
• Wooldridge, J. M. (2010). Econometric analysis of cross section and panel data. Cambridge: The MIT Press.
   Google Scholar
• Wynne, A. (2008). Accrual accounting for the public sector - a fad that has had its day? International Journal on Governmental Financial Management, 8(2), 117–132.
   Google Scholar