Editorial: Comparison as a habit—The case for international governmental accounting research

References

• Adam, B., Brusca, I., Caperchione, E., Heiling, J., Jorge, S., & Manes Rossi, F. (2020). Are higher education institutions in Europe preparing students for IPSAS? International Journal of Public Sector Management, 33(2/3), 363–378.
   Web of Science ®Google Scholar
• Argento, D., & van Helden, J. (2021). New development: University managers balancing between sense and sensibility. Public Money & Management, 41(6), https://doi.org/10.1080/09540962.2021.1890923
   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
• Benzerafa, M., Tandilashvili, N., & Friscia, M. (2021). New development: Diversification of the Cour des comptes’ activities: a necessary modernization or an identity evolution? Public Money & Management, 41(6). https://doi.org/10.1080/09540962.2021.1934230
   Web of Science ®Google Scholar
• Bergmann, A. (2019). Foreword. In V. Vašiček, & G. Roje (Eds.), Public sector accounting, auditing and control in South Eastern Europe (pp. v–vi). Palgrave Macmillan.
   Google Scholar
• Bisogno, M., Aggestam Pontoppidan, C., Hodges, R., & Manes-Rossi, F. (2019). Setting international public-sector accounting standards: Does ‘public’ matter? The case of revenue from non-exchange transactions. Accounting in Europe, 16(2), 219–235.
   Web of Science ®Google Scholar
• Brusca, I., Caperchione, E., Cohen, S., & Manes Rossi, F. (2015). Public sector accounting and auditing in Europe: The challenge of harmonization. Palgrave Macmillan.
   Google Scholar
• Caperchione, E., Cohen, S., Manes Rossi, F., & Brusca, I. (2019). Editorial: Innovations in public sector financial and management accounting—for better or worse? Public Money & Management, 39(6), 385-388.
   Web of Science ®Google Scholar
• Carini, C., & Teodori, C. (2021). Debate: Public sector consolidated financial statements—the hybrid approach. Public Money & Management, 41(6). https://doi.org/10.1080/09540962.2021.1883286
   Web of Science ®Google Scholar
• Carruthers, I. (2021). Debate: The academic voice in IPSASB’s work. Public Money & Management, 41(6). https://doi.org/10.1080/09540962.2021.1935491
   Web of Science ®Google Scholar
• Caruana, J., & Grech, I. (2019). Tweaking public sector reporting with integrated reporting (IR) concepts. Public Money & Management, 39(6), 409–417.
   Web of Science ®Google Scholar
• Chan, J. L., Jones, R. H., & Lüder, K. G. (1996). Modeling governmental accounting innovations: an assessment and future research directions. Research in Governmental and Non-Profit Accounting, 9, 1–19.
   Google Scholar
• Christiaens, J., Reyniers, B., & Rollé, C. (2010). Impact of IPSAS on reforming governmental financial information systems: a comparative study. International Review of Administrative Sciences, 76(3), 537–554.
   Web of Science ®Google Scholar
• Christiaens, J. Vanhee, C. Manes-Rossi, F. Aversano, N., & Cauwenberge, P. (2014). 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., Manes Rossi, F., Caperchione, E., & Brusca, I. (2021). Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe. Public Money & Management, 41(1).
   Web of Science ®Google Scholar
• Grossi, G., & Soverchia, M. (2011). European Commission adoption of IPSAS to reform financial reporting. Abacus, 47, 525–552.
   Web of Science ®Google Scholar
• Guarini, E., Mori, E., & Zuffada, E. (2021). New development: Embedding the SDGs in city strategic planning and management. Public Money & Management, 41(6). https://doi.org/10.1080/09540962.2021.1885820
   Web of Science ®Google Scholar
• Helden, J. van, Argento, D., Caperchione E., & Caruana, J., (2016). Editorial: Politicians and accounting information—a marriage of convenience? Public Money & Management, 36(7), 473-476.
   Web of Science ®Google Scholar
• Jones, R. (1991). Comparative governmental accounting research. Staatswissenschaften und Staatspraxis, 4, 548–552.
   Google Scholar
• Jones, R., & Caruana, J. (2016). Governmental accounting in Malta towards IPSAS within the context of the European Union. International Review of Administrative Sciences, 82, 745–762.
   Web of Science ®Google Scholar
• Jones, R., Lande, E., Lüder, K., & Portal, M. (2013). A comparison of budgeting and accounting reforms in the national governments of France, Germany, the UK and the US. Financial Accountability & Management, 29(4), 419–441.
   Google Scholar
• Jorge, S., Caperchione, E., & Jones, R. (2011). Introduction: Comparative International Governmental Accounting Research (CIGAR): bridging researching and networking, in Rowan Jones (Ed), Public sector accounting. Sage Library in Accounting and Finance, Volume IV, ix-xxiv.
   Google Scholar
• Langella, C., Anessi Pessina, E., & Cantù, E. (2021). What are the required qualities of auditors in the public sector? Public Money & Management, 41(6). https://doi.org/10.1080/09540962.2021.1883857
   Web of Science ®Google Scholar
• Lapsley, I., & Pallot, J. (2000). Accounting, management and organizational change: a comparative study of local government. Management Accounting Research, 11, 213–222.
   Google Scholar
• Laughlin, R., & Pallot, J. (1998). Trends, patterns and influencing factors: some reflections. In O. Olson, J. Guthrie, & C. Humphrey (Eds.), Global warning: debating international developments in new public financial management. Cappelen Akademisk Forlag.
   Google Scholar
• Lüder, K. (1992). A contingency model of governmental accounting innovations in the political-administrative environment. Research in Governmental and Nonprofit Accounting, 7, 99–127.
   Google Scholar
• Lüder, K. (2008). International governmental accounting research. In F. W. Wagner, T. Schildbach, & D. Schneider (Eds.), Private und öffentliche Rechnungslegung (pp. 1–15). Gabler Fachverlage.
   Google Scholar
• Manes-Rossi, F., Cohen, S., & Brusca, I. (2021). The academic voice in the EPSAS project. https://doi.org/10.1080/09540962.2021.1905263
   Google Scholar
• 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.
   Web of Science ®Google Scholar
• Oulasvirta, L. (2014). The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study. Critical Perspectives on Accounting, 25, 272–285.
   Web of Science ®Google Scholar
• Oulasvirta, L. (2021). A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting. Public Money & Management, 41(6). https://doi.org/10.1080/09540962.2021.1881235
   Web of Science ®Google Scholar
• Paulsson, G. (2006). Accrual accounting in the public sector: experiences from the central government in Sweden. Financial Accountability & Management, 22, 47–62.
   Google Scholar
• Poljašević, J., Vašiček, V., & Dragija Kostić, M. (2021). Public managers’ perception of the usefulness of accounting information in decision-making processes. Public Money & Management, 41(6). https://doi.org/10.1080/09540962.2021.1906534
   Web of Science ®Google Scholar
• Reichard, C., & Helden, G. J. van. (2016). Why cash-based budgeting still prevails in an era of accrual-based reporting in the public sector. Accounting, Finance & Governance Review, 23(1-2), 43–65.
   Google Scholar
• Shu, X., Smyth, S., & Haslam, J. (2021). Post-decision project evaluation (PdPE) of UK public–private partnerships (PPPs): insights from planning practice. Public Money & Management, 41(6). https://doi.org/10.1080/09540962.2021.1909887
   Web of Science ®Google Scholar
• Vašiček, V., & Roje, G. (eds.). (2019). Public sector accounting, auditing and control in South Eastern Europe. Palgrave Macmillan.
   Google Scholar