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Bridging the GAAP across the UK public sector
16 references·16 citing·41 second hopsampled
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References

  • 1987The archeology of accounting systems1,266 cited
  • 1983On trying to study accounting in the contexts in which it operates1,089 cited
  • 1993Genealogies of calculation506 cited
  • 1998Application of Accrual Accounting in the Australian Public Sector – Rhetoric or Reality474 cited
  • 2011Public Sector Accounting317 cited
  • 1992Elements of a Theoretical Framework for Public Sector Accounting259 cited
  • 1999The Private Finance Initiative: Clarification of a Future Research Agenda138 cited
  • 1999Public and Private Sector Accounting ‐ The Non‐identical Twins132 cited
  • 1991PRIVATIZATION UNDER MRS. THATCHER: A REVIEW OF THE LITERATURE120 cited
  • 1983Public sector accounting and financial control105 cited
  • 1997Infrastructure Accounting for Local Authorities: Technical Management and Political Context89 cited
  • 1992DEVELOPING A CONCEPTUAL FRAMEWORK FOR CENTRAL GOVERNMENT FINANCIAL REPORTING: INTERMEDIATE USERS AND INDIRECT CONTROL82 cited
  • 2015A Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, or Threat?72 cited
  • 1999The Pivotal Role Of Accounting Concepts In The Development Of Public Sector Accounting Standards69 cited
  • 1983Financial reporting in the public sector

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64 cited
  • 1998The questionable economics of governmental accounting61 cited
  • Cited by

    • 2007DEVELOPING WHOLE OF GOVERNMENT ACCOUNTING IN THE UK: GRAND CLAIMS, PRACTICAL COMPLEXITIES AND A SUGGESTED FUTURE RESEARCH AGENDA90 cited
    • 2011The Macro‐Fiscal Role of the U.K. Whole of Government Account57 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
    • 2006A bridge too far: a common conceptual framework for commercial and public benefit entities47 cited
    • 2012Accounting Reform in the Government of Canada: Exploratory Evidence on Accrual Accounting Adoption and Impact38 cited
    • 2016Financial Performance Adjustment in English Local Governments36 cited
    • 2008THE GOVERNANCE OF CEO INCENTIVES IN ENGLISH NHS HOSPITAL TRUSTS32 cited
    • 2016The HM ‘Treasure's Island’: The Application of Accruals-based Accounting Standards in the UK Government25 cited
    • 2014Cui bono? Depicting the benefits of the new municipal budgeting and accounting regime in Germany23 cited
    • 2009Should Business and Non-Business Accounting Be Different? A Comparative Perspective Applied to the New French Governmental Accounting Standards20 cited
    • 2012Old wine in new bottles: IFRS adoption in NHS foundation trusts19 cited
    • 2005External audit in the National Health Service in England and Wales: A study of an oversight body’s control of auditor remuneration19 cited
    • 2005The questionable nature of ‘third hand’ public sector accounting solutions: A case for change?19 cited
    • 2008Accounting for Public Hospitals: A Case Study of Modified GAAP18 cited
    • 2016Multiple logics and accounting mutations in the Italian National Health Service17 cited