Shades of governmental financial reporting with a national accounting twist

Josette Caruana

21 citations0/0 files storedAccounting Forum

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Accounting Theory and Financial Reporting Economic and Fiscal Studies Economic Growth and Fiscal Policies

Abstract

Malta is an example of an EU member state that is implementing governmental accounting reform in anticipation of the EU requirements. The proposed outcome from the new accounting system is examined and compared with the government reporting of another EU member state that has an established accrual accounting system, namely, the UK.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 21 citations exist upstream.

References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 1983The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields 1991Strategic Responses to Institutional Processes 1991STRATEGIC RESPONSES TO INSTITUTIONAL PROCESSES 1992Conclusion: epistemic communities, world order, and the creation of a reflective research program 2006Accrual Accounting in the Public Sector: Experiences From the Central Government in Sweden 2004Politicians in Search of Performance Information?‐ Survey Research on Dutch Aldermen's Use of Performance Information

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.