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Accrual financial reporting in the Public Sector: Is it a reality?
16 references·0 citing·42 second hop
Accrual financial reporting in the Public Sector: Is it a reality? (2014)Accrual financial reporting in the Public…The institutionalisation of unaccountability: Loading the dice of Corporate Social Responsibility discourse (2011)The institutionalisation of u…On the Adoption of Accrual Accounting in the Public Sector: A Self-Evident and Problematic Reform (2009)On the Adoption of Accrual Ac…New Public Management: The Cruellest Invention of the Human Spirit? 1 (2009)New Public Management: The Cr…Accrual Accounting in EU Local Governments: One Method, Several Approaches (2009)Accrual Accounting in EU Loca…Public sector to public services: 20 years of “contextual” accounting research (2008)Public sector to public servi…ACCRUAL ACCOUNTING REFORMS: ONLY FOR BUSINESSLIKE (PARTS OF) GOVERNMENTS (2008)ACCRUAL ACCOUNTING REFORMS: O…Public sector accrual accounting: institutionalising neo‐liberal principles? 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(1999)Accounting and the New Public…Application of Accrual Accounting in the Australian Public Sector – Rhetoric or Reality (1998)Application of Accrual Accoun…EMERGING ISSUES IN PUBLIC ADMINISTRATION (1995)EMERGING ISSUES IN PUBLIC ADM…The Municipal Accounting Maze: An Analysis of Political Incentives (1977)The Municipal Accounting Maze…Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Organizational Learning: The Contributing Processes and the Literatures (1991)The balanced scorecard--measures that drive performance. (1992)Goals versus institutions: the development of performance measurement in the Swedish university sector (2003)Management accounting systems, top management team heterogeneity and strategic change (2006)INSTITUTIONAL RESEARCH ON PERFORMANCE MEASUREMENT AND MANAGEMENT IN THE PUBLIC SECTOR ACCOUNTING LITERATURE: A REVIEW AND ASSESSMENT (2009)Qualitative evaluation and research methods (1990)Qualitative research: Methods in the social sciences (2006)Embedding Corporate Social Responsibility in Corporate Governance: A Stakeholder Systems Approach (2013)Impression management, myth creation and fabrication in private social and environmental reporting: Insights from Erving Goffman (2013)Corporate Social Responsibility and Sustainability. A Bibliometric Analysis of Their Interrelations (2021)A PUBLIC MANAGEMENT FOR ALL SEASONS? (1991)Reinventing Government: How the Entrepreneurial Spirit is Transforming the Public Sector (1995)The second wave of digital-era governance: a quasi-paradigm for government on the Web (2013)Performance Management in the Public Sector: The Ultimate Challenge (2015)The birth of a nation: Accounting and Canada’s first nations, 1860–1900 (2005)Reflections and projections: A decade of Intellectual Capital Accounting Research (2012)On the shoulders of giants: undertaking a structured literature review in accounting (2016)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)STRATEGIC RESPONSES TO INSTITUTIONAL PROCESSES (1991)Stability and change: an institutionalist study of management accounting change (2005)University corporatisation: Driving redefinition (2010)THE MANAGEMENT OF CHANGE IN PUBLIC ORGANIZATIONS: A LITERATURE REVIEW (2013)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)The making and remaking of organization context (2004)User-centered E-Government in practice: A comprehensive model for measuring user satisfaction (2009)A systematic qualitative case study: questions, data collection, NVivo analysis and saturation (2020)The “new public management” in the 1980s: Variations on a theme (1995)A World of Standards (2002)Accruals accounting in the public sector: A road not always taken (2010)The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study (2012)Public sector accounting, accountability and austerity: more than balancing the books? (2015)A Pure Theory of Local Expenditures (1956)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Disclosure Quality in Governmental Financial Reports: An Assessment of the Appropriateness of a Compound Measure (1986)Production, Information Costs and Economic Organization (1996)Determinants of web site information by Spanish city councils (2008)Performance management practices in public sector organizations (2008)Public sector governance and accountability (2012)The effect of IPSAS on reforming governmental financial reporting: an international comparison (2014)Debating the Impact of Accrual Accounting and Reporting in the Public Sector (2005)Integrated reporting and integrated thinking in Italian public sector organisations (2017)
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References

  • 2000An institutional perspective on performance measurement and management in the ‘new public sector’907 cited
  • 2009New Public Management: The Cruellest Invention of the Human Spirit? 1527 cited
  • 2008Public sector to public services: 20 years of “contextual” accounting research521 cited
  • 1998Application of Accrual Accounting in the Australian Public Sector – Rhetoric or Reality474 cited
  • 1977The Municipal Accounting Maze: An Analysis of Political Incentives449 cited
  • 1999Accounting and the New Public Management: Instruments of Substantive Efficiency or a Rationalising Modernity?395 cited
  • 2001Performance measurement and institutional processes: a study of managerial responses to public sector reform379 cited
  • 2004Performance Measurement Myths in the Public Sector: A Research Note303 cited
  • 2009On the Adoption of Accrual Accounting in the Public Sector: A Self-Evident and Problematic Reform284 cited
  • 2011The institutionalisation of unaccountability: Loading the dice of Corporate Social Responsibility discourse284 cited
  • 2009Accrual Accounting in EU Local Governments: One Method, Several Approaches247 cited
  • 2008ACCRUAL ACCOUNTING REFORMS: ONLY FOR BUSINESSLIKE (PARTS OF) GOVERNMENTS228 cited
  • 1995EMERGING ISSUES IN PUBLIC ADMINISTRATION227 cited
  • 2006Accrual Accounting in the Public Sector: Experiences From the Central Government in Sweden

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208 cited
  • 2002Control and legitimation in government accountability processes: the private finance initiative in the UK200 cited
  • 2007Public sector accrual accounting: institutionalising neo‐liberal principles?166 cited
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