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The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study

16 references·16 citing·34 second hopsampled

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References

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2007

The Decision Usefulness of Fair Value Accounting – A Theoretical Perspective

301 cited

2009On the Adoption of Accrual Accounting in the Public Sector: A Self-Evident and Problematic Reform284 cited

Cited by

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2019Glocalization of accounting standards: Observations on neo-institutionalism of IPSAS80 cited
2015Pursuing Private or Public Accountability in the Public Sector? Applying IPSASs to Define the Reporting Entity in Municipal Consolidation77 cited
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