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A Conceptual Framework for Accounting for Public-Benefit Entities
7 references·9 citing·44 second hop
A Conceptual Framework for Accounting for Public-Benefit Entities (2008)A Conceptual Framework for Accounting for…Public sector to public services: 20 years of “contextual” accounting research (2008)Public sector to public servi…Stewardship and the Objectives of Financial Statements: A Comment on IASB'sPreliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information1 (2007)Stewardship and the Objective…Accountabilities: Five Public Services (1987)Accountabilities: Five Public…Issues in Public Sector Accounting (1985)Issues in Public Sector Accou…Accounting systems and systems of accountability — understanding accounting practices in their organisational contexts (1985)Accounting systems and system…ACCOUNTING REGULATION: AN ALTERNATIVE PERSPECTIVE (1983)ACCOUNTING REGULATION: AN ALT…Accounting and Analytical Methods (1966)Accounting and Analytical Met…A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting (2021)A consistent bottom-up approa…The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Frameworks (2019)The Quest for a Primary EPSAS…Should NPOs Follow International Standards for Financial Reporting? 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this work references cited by second hop

References

  • 1985Accounting systems and systems of accountability — understanding accounting practices in their organisational contexts1,033 cited
  • 1987Accountabilities: Five Public Services622 cited
  • 2008Public sector to public services: 20 years of “contextual” accounting research521 cited
  • 1985Issues in Public Sector Accounting317 cited
  • 2007Stewardship and the Objectives of Financial Statements: A Comment on IASB'sPreliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information1154 cited
  • 1966Accounting and Analytical Methods150 cited
  • 1983ACCOUNTING REGULATION: AN ALTERNATIVE PERSPECTIVE57 cited

Cited by

  • 2017Trust and accountability in UK charities: Exploring the virtuous circle143 cited
  • 2021A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting35 cited
  • 2019The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Frameworks33 cited
  • 2016New development: The conceptual underpinnings of international public sector accounting30 cited
  • 2012Critical reflections on Laughlin's middle range research approach: Language not mysterious?25 cited
  • 2018Should NPOs Follow International Standards for Financial Reporting? A Multinational Study of Views24 cited

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  • 2012Debate: Accrual accounting: information for accountability or decision usefulness?20 cited
  • 2014IPSASB’s Conceptual Framework: Coherence with Accounting Systems in European Public Administrations19 cited
  • 2012Accountability in managing waqf properties : the case of two State Religious Councils in Malaysia16 cited