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Cited by

• 2020Improving service quality, accountability and transparency of local government: The intervening role of information technology governance188 cited
• 2009Accounting infrastructure and accountability in the management of public expenditure in developing countries: A focus on Nigeria136 cited
• 1995Health management performance98 cited
• 2014Applying data envelopment analysis on accounting data to assess and optimize the efficiency of Greek local governments94 cited
• 2008Implementation of accounting reforms70 cited
• 2018Factors influencing audit opinion of the Indonesian municipal governments’ financial statements66 cited
• 2020Performance-based budgeting implementation in higher education institutions: Determinants and impact on quality65 cited
• 2000CHARITY ACCOUNTING: AN EMPIRICAL ANALYSIS OF THE IMPACT OF RECENT CHANGES59 cited
• 2003Bridging the GAAP across the UK public sector59 cited
• 2010The evolution of the UK charity Statement of Recommended Practice: The influence of key stakeholders55 cited
• 2014Adoption of International Public Sector Accounting Standards in Nigeria: Expectations, Benefits and Challenges54 cited
• 2005Securing institutional legitimacy or organizational effectiveness?53 cited
• 1997The Role of Resource Accounting in the UK Government's Quest for ‘Better Accounting’