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• 2007CENTRAL GOVERNMENT BUDGET PRACTICES AND TRANSPARENCY: AN INTERNATIONAL COMPARISON221 cited
• 2010MIND YOUR ACCRUALS: PERCEIVED USEFULNESS OF FINANCIAL INFORMATION IN THE AUSTRALIAN PUBLIC SECTOR UNDER DIFFERENT ACCOUNTING SYSTEMS115 cited
• 2007ASSESSING IT AS A KEY SUCCESS FACTOR FOR ACCRUAL ACCOUNTING IMPLEMENTATION IN GREEK MUNICIPALITIES62 cited
• 2006Forces Leading to the Adoption of Accrual Accounting by the Canadian Federal Government: An Institutional Perspective*/ LES FORCES AYANT MENÉ L'ADMINISTRATION FÉDÉRALE CANADIENNE À ADOPTER LA COMPTABILITÉ D'EXERCICE: UNE PERSPECTIVE INSTITUTIONNELLE61 cited
• 2011A TAXONOMY OF THE PERCEIVED BENEFITS OF ACCRUAL ACCOUNTING AND BUDGETING: EVIDENCE FROM GERMAN STATES60 cited
• 2006Accrual Budgeting: Accounting Treatment of Key Public Sector Items and Implications for Fiscal Policy56 cited
• 2012Accrual accounting by Anglo-American governments: Motivations, developments, and some tensions over the last 30 years44 cited
• 2013Reaping the benefits of two worlds41 cited
• 2018Public financial management reform: an ongoing journey towards good governance32 cited
• 2022Negative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects29 cited
• 2015The association between accounting performance and constituent response in political markets28 cited
• 2011The Impact of Accrual Accounting on the Public Sector Management. An Exploratory Study for Romania