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Cited by

• 2007EFFECTS OF BUDGETARY AND ACCRUALS ACCOUNTING COEXISTENCE: EVIDENCE FROM ITALIAN LOCAL GOVERNMENTS132 cited
• 2007DEVELOPING WHOLE OF GOVERNMENT ACCOUNTING IN THE UK: GRAND CLAIMS, PRACTICAL COMPLEXITIES AND A SUGGESTED FUTURE RESEARCH AGENDA90 cited
• 2015Accounting for heritage assets: Does measuring economic value ‘kill the cat’?80 cited
• 2008Implementation of accounting reforms70 cited
• 2007ASSESSING IT AS A KEY SUCCESS FACTOR FOR ACCRUAL ACCOUNTING IMPLEMENTATION IN GREEK MUNICIPALITIES62 cited
• 2009The Private Finance Initiative44 cited
• 2012Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation41 cited
• 2013Reaping the benefits of two worlds41 cited
• 2012Accounting Reform in the Government of Canada: Exploratory Evidence on Accrual Accounting Adoption and Impact38 cited
• 2004Reporting PFI in Annual Accounts: A User's Perspective34 cited
• 2013An Assessment of the Impact of IFRS Adoption on Public Sector Audit Fees and Audit Effort – Some Evidence of the Transition Costs on Changes in Reporting Regimes30 cited
• 2022Negative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects29 cited
• 2010Stakeholder Engagement in Public Sector Agencies: Ascending the Rungs of the Accountability Ladder