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Converging New Public Management Reforms and Diverging Accounting Practices in Flemish Local Governments
3 references·16 citing·46 second hop
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this work references cited by second hop

References

  • 1977The Municipal Accounting Maze: An Analysis of Political Incentives449 cited
  • 1992Elements of a Theoretical Framework for Public Sector Accounting259 cited
  • 1988Measuring Harmonisation of Financial Reporting Practice200 cited

Cited by

  • 2002DEVELOPING A SHORT AFFECT INTENSITY SCALE66 cited
  • 2007ASSESSING IT AS A KEY SUCCESS FACTOR FOR ACCRUAL ACCOUNTING IMPLEMENTATION IN GREEK MUNICIPALITIES62 cited
  • 2002Balanced growth and public capital: an empirical analysis with I(2) trends in capital stock data52 cited
  • 2017The perceived usefulness of financial information for decision making in Portuguese municipalities49 cited
  • 2008IDENTIFYING THE MODERATOR FACTORS OF FINANCIAL PERFORMANCE IN GREEK MUNICIPALITIES48 cited
  • 2001Wrapped input selection using multilayer perceptrons for repeat‐purchase modeling in direct marketing43 cited
  • 2012Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation41 cited
  • 2011Prerequisites for applying accrual accounting in the public sector39 cited
  • 2020The institutionalization of public sector accounting reforms: the role of pilot entities38 cited
  • 2016The Usefulness of Accrual Information in Non‐mandatory Environments: The Case of Japanese Local Government34 cited
  • 2001Are Acquisitions Worthwhile? An Empirical Study of the Post Acquisition Performance of Privately Held Belgian Companies Involved in Take-Overs

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25 cited
  • 2001Supply of Venture Capital by European Governments23 cited
  • 2018Lost in the transition from cash to accrual accounting22 cited
  • 2016NPM Reforms in Napoleonic Countries: A Comparative Study of Management Accounting Innovations in Greek and Italian Municipalities22 cited
  • 2002Inter-ethnic trust and reciprocity: results of an experiment with a small business entrepreneurs22 cited
  • 2001Value-at-risk prediction using context modeling16 cited