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The questionable economics of governmental accounting
12 references·13 citing·43 second hop
The questionable economics of governmental accounting (1998)The questionable economics of governmenta…Cost and choice (1999)Cost and choiceT he F inancial V alue O f C ultural , H eritage A nd S cientific C ollections : A n A ccounting F iction (1995)T he F inancial V alue O f C …Time, discounting, and value (1993)Time, discounting, and valuePrincipals, Agents and the Economics of Accountability in the New Public Sector (1993)Principals, Agents and the Ec…Elements of a Theoretical Framework for Public Sector Accounting (1992)Elements of a Theoretical Fra…Theories of the state and the state of accounting: Economic reductionism and political voluntarism in accounting regulation theory (1984)Theories of the state and the…The value of corporate accounting reports: Arguments for a political economy of accounting (1984)The value of corporate accoun…Simple theories for complex processes: Accounting policy and the market for myopia (1983)Simple theories for complex p…The normative origins of positive theories: Ideology and accounting thought (1982)The normative origins of posi…Towards a political economy of accounting: An empirical illustration of the cambridge controversies (1980)Towards a political economy o…Discussion of towards a political economy of accounting (1980)Discussion of towards a polit…The Problem of Social Cost (1960)The Problem of Social CostNegative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects (2022)Negative effects of the adopt…The paradox of accounting for cultural heritage: a longitudinal study on the financial reporting of heritage assets of major Australian public cultural institutions (1992–2019) (2021)The paradox of accounting for…The HM ‘Treasure's Island’: The Application of Accruals-based Accounting Standards in the UK Government (2016)The HM ‘Treasure's Island’: T…Beyond Self‐Evident: Recognising the Problematic Political Context of Accrual Accounting Adoption in South Korea (2014)Beyond Self‐Evident: Recognis…Should Business and Non-Business Accounting be Different? A Comparative Perspective Applied to the French Central Government Accounting Standards (2012)Should Business and Non-Busin…IPSAS adoption by the World Food Programme: an application of the contingency model to intergovernmental organisations (2012)IPSAS adoption by the World F…Accrual accounting by Anglo-American governments: Motivations, developments, and some tensions over the last 30 years (2012)Accrual accounting by Anglo-A…Accounting innovations: A contingent view on italian local governments (2010)Accounting innovations: A con…What We Might Know (But Aren't Sure) About Public-Sector Accrual Accounting (2007)What We Might Know (But Aren'…EFFECTS OF BUDGETARY AND ACCRUALS ACCOUNTING COEXISTENCE: EVIDENCE FROM ITALIAN LOCAL GOVERNMENTS (2007)EFFECTS OF BUDGETARY AND ACCR…Rationalization of financial statement fraud in government: An Austrian perspective (2006)Rationalization of financial …Accruals Accounting in Government – Developments in Malaysia (2006)Accruals Accounting in Govern…Bridging the GAAP across the UK public sector (2003)Bridging the GAAP across the …Cost and Choice: An Inquiry in Economic Theory (1979)The Validity of Profits-Structure Studies with Particular Reference to the FTC's Line of Business Data (1983)The Decision To Ally: a Theory and Test (1984)Voter Choice (1984)A Theory of Socialism and Capitalism (1989)Democracy and decision: the pure theory of electoral preference (1993)The Sacred Grove: Essays on Museums (1969)Public and Private Sector Accounting ‐ The Non‐identical Twins (1999)Accounting for public heritage facilities – assets or liabilities of the government? 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(1959)THE STRUCTURE OF SCIENTIFIC REVOLUTIONS (1963)The archeology of accounting systems (1987)Corporate Social Reporting: A Rebuttal of Legitimacy Theory (1989)Corporate social and environmental reporting (1995)Judgment under Uncertainty: Heuristics and Biases (1974)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Managing Public Impressions: Environmental Disclosures in Annual Reports (1998)Introduction (2002)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)A PUBLIC MANAGEMENT FOR ALL SEASONS? (1991)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Accounting Reform in the Government of Canada: Exploratory Evidence on Accrual Accounting Adoption and Impact (2012)Budgeting and Rebudgeting in Local Governments: Siamese Twins? (2012)Public sector accounting reforms and the quality of governance (2020)Technical Change and the Aggregate Production Function (1957)The Influence of External Pressure Groups on Corporate Social Disclosure (1994)Accounting, ambiguity, and the new institutionalism (1995)Research Methods in Accounting (2003)Applied Environmental Economics: A GIS Approach to Cost-Benefit Analysis (2003)Transferring environmental value estimates: Issues and alternatives (2006)The economics of climate change impacts à la Stern: Novel and nuanced or rhetorically restricted? (2007)Organizational Legitimacy and Stakeholder Information Provision 1 (1996)Disclosing new worlds: a role for social and environmental accounting and auditing (1999)Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting (2010)The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration (1986)A Survey of Corporate Governance (1997)
this work references cited by second hop

References

  • 1960The Problem of Social Cost18,243 cited
  • 1984The value of corporate accounting reports: Arguments for a political economy of accounting647 cited
  • 1982The normative origins of positive theories: Ideology and accounting thought623 cited
  • 1980Towards a political economy of accounting: An empirical illustration of the cambridge controversies371 cited
  • 1992Elements of a Theoretical Framework for Public Sector Accounting259 cited
  • 1993Time, discounting, and value225 cited
  • 1999Cost and choice211 cited
  • 1980Discussion of towards a political economy of accounting150 cited
  • 1995T he F inancial V alue O f C ultural , H eritage A nd S cientific C ollections : A n A ccounting F iction138 cited
  • 1984Theories of the state and the state of accounting: Economic reductionism and political voluntarism in accounting regulation theory128 cited
  • 1993Principals, Agents and the Economics of Accountability in the New Public Sector108 cited
  • 1983Simple theories for complex processes: Accounting policy and the market for myopia79 cited

Cited by

  • 2007EFFECTS OF BUDGETARY AND ACCRUALS ACCOUNTING COEXISTENCE: EVIDENCE FROM ITALIAN LOCAL GOVERNMENTS132 cited
  • 2003Bridging the GAAP across the UK public sector59 cited

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  • 2006Rationalization of financial statement fraud in government: An Austrian perspective59 cited
  • 2007What We Might Know (But Aren't Sure) About Public-Sector Accrual Accounting54 cited
  • 2012Should Business and Non-Business Accounting be Different? A Comparative Perspective Applied to the French Central Government Accounting Standards49 cited
  • 2021The paradox of accounting for cultural heritage: a longitudinal study on the financial reporting of heritage assets of major Australian public cultural institutions (1992–2019)46 cited
  • 2012Accrual accounting by Anglo-American governments: Motivations, developments, and some tensions over the last 30 years44 cited
  • 2006Accruals Accounting in Government – Developments in Malaysia34 cited
  • 2014Beyond Self‐Evident: Recognising the Problematic Political Context of Accrual Accounting Adoption in South Korea32 cited
  • 2022Negative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects29 cited
  • 2016The HM ‘Treasure's Island’: The Application of Accruals-based Accounting Standards in the UK Government25 cited
  • 2010Accounting innovations: A contingent view on italian local governments24 cited
  • 2012IPSAS adoption by the World Food Programme: an application of the contingency model to intergovernmental organisations23 cited