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Decision Usefulness of Cash and Accrual Information: Public Sector Managers’ Perceptions

13 references·5 citing·43 second hop

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References

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2015

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IPSAS or IFRS as the Framework for Public Sector Financial Reporting? New Zealand Preparers’ Perspectives

40 cited

2021Heritage assets in financial reporting: a critical analysis of the IPSASB's consultation paper25 cited

2021Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review23 cited

2013Accounting change and value creation in public services—Do relational archetypes make a difference in improving public service performance?18 cited

2019Management accounting innovations for rationalizing the cost of services: The reassessment of cash and accrual accounting14 cited