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The Standards Programme of IFAC's Public Sector Committee
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References

  • 1998The IMF and Good Governance68 cited

Cited by

  • 2003Preconditions for Successful Implementation of Accrual Accounting in Central Government130 cited
  • 2020Public sector accounting reforms and the quality of governance77 cited
  • 2015Does accrual accounting improve municipalities’ efficiency? Evidence from Germany54 cited
  • 2014Governmental Financial Reporting of Heritage Assets From a User Needs Perspective53 cited
  • 2012Should Business and Non-Business Accounting be Different? A Comparative Perspective Applied to the French Central Government Accounting Standards49 cited
  • 2003Measuring and Reporting The Nation's Finances: Statistics and Accounting45 cited
  • 2017IPSAS, EPSAS and Other Challenges in European Public Sector Accounting and Auditing43 cited
  • 2019Relationship between Corporate Sustainability and Compliance with State-Owned Enterprises in Central-Europe: A Case Study from Hungary41 cited
  • 2006Cash Versus Accrual Accounting in Public Sector37 cited
  • 2007Could fair value accounting be useful, under NPM models, for users of financial information?34 cited
  • 2012The Role of Fair Value Accounting in Promoting Government Accountability30 cited
  • 2016Financial reporting standards for the public sector: New Zealand's 21st-century experience30 cited
  • 2015

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Governmental accounting in Malta towards IPSAS within the context of the European Union
30 cited
  • 2011Modernizing governments in Transitional and Emerging Economies through financial reporting based on international standards29 cited
  • 2016The HM ‘Treasure's Island’: The Application of Accruals-based Accounting Standards in the UK Government25 cited
  • 2015The New Public Financial Management (NPFM) and Accrual Accounting in Sri Lanka25 cited