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Accrual Accounting and Budgeting Systems Issues in Australian Governments
9 references·6 citing·37 second hop
Accrual Accounting and Budgeting Systems Issues in Australian Governments (2007)Accrual Accounting and Budgeting Systems …Professional Accounting Standards and the Public Sector—a Mismatch (2005)Professional Accounting Stand…Corporate Collapse. Accounting, Regulatory, and Ethical Failure (2005)Corporate Collapse. Accountin…Without `Reinventing the Wheel‘: Business Accounting Applied to the Public Sector (2003)Without `Reinventing the Whee…Government Finance Statistics Manual 2001 (2001)Government Finance Statistics…Comparing Accountability in the Public and Private Sectors (2000)Comparing Accountability in t…The Pivotal Role Of Accounting Concepts In The Development Of Public Sector Accounting Standards (1999)The Pivotal Role Of Accountin…Application of Accrual Accounting in the Australian Public Sector – Rhetoric or Reality (1998)Application of Accrual Accoun…The bold riders: Behind Australia's corporate collapses (1995)The bold riders: Behind Austr…Economics of the Public Sector (1986)Economics of the Public SectorNegative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects (2022)Negative effects of the adopt…Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review (2021)Accrual Accounting at Differe…Governmental Accounting Maturity Toward IPSASs and the Approximation to National Accounts in the European Union (2016)Governmental Accounting Matur…Rules and Flexibility in Public Budgeting: The Case of Budget Modernisation in Australia (2015)Rules and Flexibility in Publ…Accounting basis adjustments and deficit reliability: Evidence from southern European countries (2015)Accounting basis adjustments …Exploring Determinant Factors of Differences Between Governmental Accounting And National Accounts Budgetary Balances in EU Member States (2014)Exploring Determinant Factors…The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Accounting's chaotic margins (2010)The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Frameworks (2019)The Pure Theory of Public Expenditure (1954)Elements of a Theoretical Framework for Public Sector Accounting (1992)Debating Developments in New Public Financial Management: The Limits of Global Theorising and Some New Ways Forward (1999)On the Implementation of Accrual Accounting: A Study of Conflict and Ambiguity (2009)The Use and Abuse of Accounting in the Public Sector Financial Management Reform Program in Australia (2009)European Commission Adoption of IPSAS to Reform Financial Reporting (2011)Research in Governmental and Nonprofit Accounting. (1988)Budget Transparency, Fiscal Performance, and Political Turnout: An International Approach (2009)Impact of IPSAS on reforming governmental financial information systems: a comparative study (2010)Does IPSAS Meet Heritage Assets’ User Needs? (2018)IPSAS for European Union member states as starting points for EPSAS (2019)IPSAS, ESA and the fiscal deficit—a question of calibration (2019)Public sector governance and accountability (2012)Tracing the future of reporting in the public sector: introducing integrated popular reporting (2015)Shared Leadership in Commercial Organizations: A Systematic Review of Definitions, Theoretical Frameworks and Organizational Outcomes (2018)Financial accounting reforms in the Australian public sector (2002)Bridging the GAAP across the UK public sector (2003)What We Might Know (But Aren't Sure) About Public-Sector Accrual Accounting (2007)Debating the Impact of Accrual Accounting and Reporting in the Public Sector (2005)Integrated reporting and integrated thinking in Italian public sector organisations (2017)The Soft Budget Constraint (1986)Public procurement re-examined (2001)The Provision of Public Goods Under Alternative Electoral Incentives (2001)New Estimates of Government Net Capital Stocks for 22 OECD Countries, 1960–2001 (2006)In government we trust: The role of fiscal decentralization (2014)Optimal Dynamic Carbon Taxes in a Climate–Economy Model with Distortionary Fiscal Policy (2019)The Dynamics of Boards of Directors in Failing Organizations (2005)DEVELOPING WHOLE OF GOVERNMENT ACCOUNTING IN THE UK: GRAND CLAIMS, PRACTICAL COMPLEXITIES AND A SUGGESTED FUTURE RESEARCH AGENDA (2007)Pursuing Private or Public Accountability in the Public Sector? Applying IPSASs to Define the Reporting Entity in Municipal Consolidation (2015)White-Collar Criminals: The ‘Kinder, Gentler’ Offender? (2011)The Cambridge Economic History of Australia (2014)A Concise History of Australia (2015)
this work references cited by second hop

References

  • 1986Economics of the Public Sector1,406 cited
  • 1998Application of Accrual Accounting in the Australian Public Sector – Rhetoric or Reality474 cited
  • 2001Government Finance Statistics Manual 2001207 cited
  • 2000Comparing Accountability in the Public and Private Sectors186 cited
  • 2005Professional Accounting Standards and the Public Sector—a Mismatch141 cited
  • 2005Corporate Collapse. Accounting, Regulatory, and Ethical Failure126 cited
  • 1995The bold riders: Behind Australia's corporate collapses97 cited
  • 1999The Pivotal Role Of Accounting Concepts In The Development Of Public Sector Accounting Standards69 cited
  • 2003Without `Reinventing the Wheel‘: Business Accounting Applied to the Public Sector41 cited

Cited by

  • 2016Governmental Accounting Maturity Toward IPSASs and the Approximation to National Accounts in the European Union30 cited
  • 2022Negative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects29 cited
  • 2021Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review23 cited
  • 2015Accounting basis adjustments and deficit reliability: Evidence from southern European countries20 cited
  • 2014Exploring Determinant Factors of Differences Between Governmental Accounting And National Accounts Budgetary Balances in EU Member States

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16 cited
  • 2015Rules and Flexibility in Public Budgeting: The Case of Budget Modernisation in Australia8 cited