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Preconditions for Successful Implementation of Accrual Accounting in Central Government
1 references·16 citing·45 second hop
Preconditions for Successful Implementation of Accrual Accounting in Central Government (2003)Preconditions for Successful Implementati…The Standards Programme of IFAC's Public Sector Committee (2003)The Standards Programme of IF…Negative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects (2022)Negative effects of the adopt…Sustainability measures and earnings management: evidence from Greek municipalities (2021)Sustainability measures and e…Reforma contábil do setor público na América Latina e comunidades epistêmicas: uma abordagem institucional (2020)Reforma contábil do setor púb…Lost in the transition from cash to accrual accounting (2018)Lost in the transition from c…Is implementing the IPSASs an appropriate reform? (2017)Is implementing the IPSASs an…Central government accounting harmonization in EU member states: will EPSAS be enough? (2016)Central government accounting…The New Public Financial Management (NPFM) and Accrual Accounting in Sri Lanka (2015)The New Public Financial Mana…Role of Internal Audit in Australian Local Government Governance: A Step in the Right Direction (2014)Role of Internal Audit in Aus…Reaping the benefits of two worlds (2013)Reaping the benefits of two w…Implementation and challenges of introducing NPM and accrual accounting in Indonesian local government (2013)Implementation and challenges…The influence of the nature of government accounting and reporting in decision-making: evidence from Switzerland (2012)The influence of the nature o…Reforms and accounting system changes (2011)Reforms and accounting system…Prerequisites for applying accrual accounting in the public sector (2011)Prerequisites for applying ac…Cash To Accrual Accounting: One Nations Dilemma (2010)Cash To Accrual Accounting: O…IDENTIFYING THE MODERATOR FACTORS OF FINANCIAL PERFORMANCE IN GREEK MUNICIPALITIES (2008)IDENTIFYING THE MODERATOR FAC…ASSESSING IT AS A KEY SUCCESS FACTOR FOR ACCRUAL ACCOUNTING IMPLEMENTATION IN GREEK MUNICIPALITIES (2007)ASSESSING IT AS A KEY SUCCESS…Application of Accrual Accounting in the Australian Public Sector – Rhetoric or Reality (1998)Accounting, management and organizational change: A comparative study of local government (2000)Accruals accounting in the public sector: A road not always taken (2010)Implementation Status of Accrual Accounting System in Health Sector (2014)DERTERMINAN KUALITAS OPINI AUDIT PEMERINTAH DAERAH (2018)Public Finance in Theory and Practice. (1975)Economics of the Public Sector (1986)Framing public governance in Malaysia: Rhetorical appeals through accrual accounting (2017)Public sector accounting reforms and the quality of governance (2020)A Thematic Literature Review on International Public Sector Accounting Standards (IPSAS) (2024)Accounting and Accountability (1995)Accounting and accountability: recent developments in government financial information systems (2004)Debating the Impact of Accrual Accounting and Reporting in the Public Sector (2005)O regime de competência no setor público brasileiro: uma pesquisa empírica sobre a utilidade da informação contábil (2013)Accrual accounting in Italian universities: a technical perspective (2015)Corporate social responsibility, stakeholder engagement, and universities: New evidence from the Italian scenario (2020)A Garbage Can Model of Organizational Choice (1972)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)The sticky cost phenomenon at the local government level: empirical evidence from Greece (2017)Public Sector Accounting (2018)Public Sector Accounting (2022)The IMF and Good Governance (1998)Governmental Financial Reporting of Heritage Assets From a User Needs Perspective (2014)Does accrual accounting improve municipalities’ efficiency? Evidence from Germany (2015)An introduction to cybernetics (1956)The Fifth Discipline (1990)Information Systems Success: The Quest for the Dependent Variable (1992)Digital innovations for public sector accounting reforms: comparative insights from collaborative efforts (2025)The chameleon of accountability: Forms and discourses (1995)Innovations in Performance Measurement: Trends and Research Implications. (1998)Making accounting accountable in the public sector (2005)International Federation Of Accountants (2010)Factor Affecting the Computerised Accounting System (CAS) Usage in Public Sector (2013)Accounting and Accountability in Fiji: A Review and Synthesis (2017)Implementation of accrual accounting by Malaysian federal government (2018)The Legacy of the New Public Management in Developing Countries (2001)Ten Steps to a Results-Based Monitoring and Evaluation System (2004)A Government that Worked Better and Cost Less? (2015)Institutionalisation of the Cash Basis International Public Sector Accounting Standard in the Central Government of Bangladesh (2019)Culture, language, and accounting reform: a new perspective on IPSAS implementation (2022)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Earnings management in municipal firms: evidence from Portugal (2022)
this work references cited by second hop

References

  • 2003The Standards Programme of IFAC's Public Sector Committee71 cited

Cited by

  • 2012The influence of the nature of government accounting and reporting in decision-making: evidence from Switzerland80 cited
  • 2007ASSESSING IT AS A KEY SUCCESS FACTOR FOR ACCRUAL ACCOUNTING IMPLEMENTATION IN GREEK MUNICIPALITIES62 cited
  • 2013Implementation and challenges of introducing NPM and accrual accounting in Indonesian local government56 cited
  • 2008IDENTIFYING THE MODERATOR FACTORS OF FINANCIAL PERFORMANCE IN GREEK MUNICIPALITIES48 cited
  • 2013Reaping the benefits of two worlds41 cited
  • 2011Prerequisites for applying accrual accounting in the public sector39 cited
  • 2010Cash To Accrual Accounting: One Nations Dilemma38 cited
  • 2017Is implementing the IPSASs an appropriate reform?34 cited
  • 2021Sustainability measures and earnings management: evidence from Greek municipalities32 cited
  • 2022Negative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects29 cited
  • 2014Role of Internal Audit in Australian Local Government Governance: A Step in the Right Direction26 cited
  • 2015The New Public Financial Management (NPFM) and Accrual Accounting in Sri Lanka25 cited
  • 2011Reforms and accounting system changes

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22 cited
  • 2018Lost in the transition from cash to accrual accounting22 cited
  • 2020Reforma contábil do setor público na América Latina e comunidades epistêmicas: uma abordagem institucional21 cited
  • 2016Central government accounting harmonization in EU member states: will EPSAS be enough?20 cited