References

• 2009Budget Transparency, Fiscal Performance, and Political Turnout: An International Approach263 cited
• 2007The harmonization of government financial information systems: the role of the IPSASs216 cited
• 2007EFFECTS OF BUDGETARY AND ACCRUALS ACCOUNTING COEXISTENCE: EVIDENCE FROM ITALIAN LOCAL GOVERNMENTS132 cited
• 2005From Cash to Accrual Budgeting and Accounting in the Public Sector: The Dutch Experience126 cited
• 2003Accrual Accounting and Budgeting107 cited
• 2002Towards the Harmonisation of Local Accounting Systems in the International Context93 cited
• 2008ACCOUNTING REFORMS: DETERMINANTS OF LOCAL GOVERNMENTS' CHOICES92 cited
• 2007AN INVESTIGATION OF DISCRETIONARY ACCRUALS AND SURPLUS‐DEFICIT MANAGEMENT: EVIDENCE FROM SWEDISH MUNICIPALITIES78 cited
• 2007The impact of performance budgeting on the role of the legislature: a four-country study66 cited
• 2006Accrual Budgeting: Accounting Treatment of Key Public Sector Items and Implications for Fiscal Policy56 cited
• 2000Governmental Accounting in Spain and the European Monetary Union: A Critical Perspective50 cited
• 2003Measuring and Reporting The Nation's Finances: Statistics and Accounting45 cited
• 2007Cross-paradigm collaboration and the advancement of management accounting knowledge42 cited
• 2014Governmental budgetary reporting systems in the European Union: is the accounting basis relevant for the deficit reliability?