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Public Financial Management Reforms: The Role of Ipsas in Latin‐America

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References

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303 cited

2009On the Adoption of Accrual Accounting in the Public Sector: A Self-Evident and Problematic Reform284 cited

2014The effect of IPSAS on reforming governmental financial reporting: an international comparison272 cited

Cited by

2020International Public Sector Accounting Standards (IPSASs): A systematic literature review and future research agenda156 cited
2022The future of public sector accounting research. A polyphonic debate82 cited
2020IPSAS in Latin America: innovation, isomorphism or rhetoric?60 cited
2019Unintended consequences in implementing public sector accounting reforms in emerging economies: evidence from Egypt, Nepal and Sri Lanka58 cited
2019“Does your walk match your talk?” Analyzing IPSASs diffusion in developing and developed countries55 cited
2019A theoretical basis for public sector accrual accounting research: current state and perspectives54 cited
2018The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: The case of Estonia53 cited
2019Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania40 cited
2020Legitimating the standard-setter of public sector accounting reforms35 cited
2019The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Frameworks33 cited
2018The Challenge of Administrative Internationalization: Taking Stock and Looking Ahead32 cited
2024A Thematic Literature Review on International Public Sector Accounting Standards (IPSAS)22 cited
2023Accrual accounting in the public sector of emerging economies: Bibliometric analysis and future research21 cited
2020Reforma contábil do setor público na América Latina e comunidades epistêmicas: uma abordagem institucional21 cited
2022A crowding-out of public values? Managerial vs. Weberian values in public sector reform in Latin America11 cited
2022Public Sector Accounting in Developing Countries: What We Know and What we Still Need to Know in General and in the African Context in Particular8 cited