Public Money & Management, Volume 36, Issue 3 (2016)

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Public Money & Management, Volume 36, Issue 3 (2016)

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Theme: Public sector accounting internationally

Editorial
Editorial
Sheila Ellwood
Pages: 157-161
Published online: 03 Feb 2016
First Page PreviewforEditorial | Full Text | References | PDF (53.5 KB)
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Debate: Would IPSAS help Greece? Or would they be the ‘Emperor's New Clothes’?
Josette Caruana
Pages: 161-162
Published online: 03 Feb 2016
CitationforDebate: Would IPSAS help Greece? Or would they be the ‘Emperor's New Clothes’? | Full Text | References | PDF (36.9 KB)
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Debate: Accounting for macroeconomic surveillance in Europe
Giovanna Dabbicco & Mariano D'Amore
Pages: 162-164
Published online: 03 Feb 2016
First Page PreviewforDebate: Accounting for macroeconomic surveillance in Europe | Full Text | References | PDF (40.5 KB)
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Article
Government financial statistics and accounting in Europe: is ESA 2010 improving convergence?
Rosa Maria Dasí, Vicente Montesinos & Santiago Murgui
Pages: 165-172
Published online: 03 Feb 2016
AbstractforGovernment financial statistics and accounting in Europe: is ESA 2010 improving convergence? | Full Text | References | PDF (242.6 KB)
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Article
Modernizing government accounting standards in Greece: a case of ‘garbage can’ decision-making
Sandra Cohen & Sotirios Karatzimas
Pages: 173-180
Published online: 03 Feb 2016
AbstractforModernizing government accounting standards in Greece: a case of ‘garbage can’ decision-making | Full Text | References | PDF (60.7 KB)
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Article
The first steps towards harmonizing public sector accounting for European Union member states: strategies and perspectives
Caroline Aggestam Pontoppidan & Isabel Brusca
Pages: 181-188
Published online: 03 Feb 2016
AbstractforThe first steps towards harmonizing public sector accounting for European Union member states: strategies and perspectives | Full Text | References | PDF (60.4 KB)
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Article
Harmonizing public sector accounting in Europe: thinking out of the box
Francesca Manes Rossi, Sandra Cohen, Eugenio Caperchione & Isabel Brusca
Pages: 189-196
Published online: 03 Feb 2016
AbstractforHarmonizing public sector accounting in Europe: thinking out of the box | Full Text | References | PDF (58.3 KB)
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Article
New development: Putting a 25-year experiment to the test
Wendy M. Payne
Pages: 197-200
Published online: 03 Feb 2016
AbstractforNew development: Putting a 25-year experiment to the test | Full Text | References | PDF (41.8 KB)
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Article
Government accounting with Chinese characteristics and challenges
James L. Chan
Pages: 201-208
Published online: 03 Feb 2016
AbstractforGovernment accounting with Chinese characteristics and challenges | Full Text | References | PDF (63 KB)
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Article
Financial reporting standards for the public sector: New Zealand's 21st-century experience
Carolyn J. Cordery & Kevin Simpkins
Pages: 209-218
Published online: 03 Feb 2016
AbstractforFinancial reporting standards for the public sector: New Zealand's 21st-century experience | Full Text | References | PDF (76.8 KB)
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Article
Dispelling fiscal illusions: how much progress have governments made in getting assets and liabilities on balance sheet?
Timothy C. Irwin
Pages: 219-226
Published online: 03 Feb 2016
AbstractforDispelling fiscal illusions: how much progress have governments made in getting assets and liabilities on balance sheet? | Full Text | References | PDF (60.9 KB)
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Article
New development: The conundrum of fair value measurement—evidence from the UK FRAB
Ron Hodges
Pages: 227-230
Published online: 03 Feb 2016
AbstractforNew development: The conundrum of fair value measurement—evidence from the UK FRAB | Full Text | References | PDF (44.5 KB)
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Article
New development: The conceptual underpinnings of international public sector accounting
Sheila Ellwood & Susan Newberry
Pages: 231-234
Published online: 03 Feb 2016
AbstractforNew development: The conceptual underpinnings of international public sector accounting | Full Text | References | PDF (44 KB)
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