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Public Sector Accounting and Auditing in Europe
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(1991)The “new public management” in the 1980s: Variations on a theme (1995)Accounting practice in the new millennium: is accounting education ready to meet the challenge? 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(2021)How Have the Transformations of Supreme Audit Institutions Shaped Contemporary Public Auditing? A Professional, Process, and Stakeholder Perspective (2026)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Managing Legitimacy: Strategic and Institutional Approaches (1995)Understanding Radical Organizational Change: Bringing Together the Old and the New Institutionalism (1996)Accrual accounting in the public sector of emerging economies: Bibliometric analysis and future research (2023)Critical reflections on sustainability reporting standard setting (2023)Preferred Reporting Items for Systematic Reviews and Meta-Analyses: The PRISMA Statement (2009)The PRISMA statement for reporting systematic reviews and meta-analyses of studies that evaluate health care interventions: explanation and elaboration (2009)A retrospective overview of the Journal of Public Budgeting, Accounting and Financial Management using bibliometric analysis (2023)Are values driving consultants in public sector financial management advice? (2024)Breaking the silent voices: Advancing accountability through dialogic accounting in Indonesian local governance (2025)The Politics of the Budgetary Process (1965)Changes in the Public Sector: A Review of Recent “Alternative” Accounting Research (1992)Why Cash-Based Budgeting Still Prevails in an Era of Accrual-Based Reporting in the Public Sector (2016)On the feasibility of integrated reporting in healthcare: a context analysis starting from a management commentary (2019)In the pursuit of harmonization: comparing the audit systems of European local governments (2020)
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  • 2020Legitimating the standard-setter of public sector accounting reforms35 cited
  • 2016Public Sector Accounting and Auditing in Europe. The Challenge of Harmonization35 cited
  • 2020Comparability in IPSASs: Lessons to be Learned for the European Standards34 cited
  • 2019Implementing the International Public Sector Accounting Standards for consolidated financial statements: facilitators, benefits and challenges33 cited
  • 2019Are higher education institutions in Europe preparing students for IPSAS?32 cited
  • 2020Towards accounting harmonization in Europe: a multinational survey among budget experts32 cited
  • 2022Negative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects29 cited
  • 2018Municipal Bond Debt and Sustainability in a Non-Mature Financial Market: The Case of Italy29 cited
  • 2020The Quest for Audit Quality in the Public Sector25 cited
  • 2020Reforma contábil do setor público na América Latina e comunidades epistêmicas: uma abordagem institucional21 cited
  • 2016Shades of governmental financial reporting with a national accounting twist21 cited
  • 2022Designing international public sector accounting standards: An analysis of constituents’ participation through comment letters

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20 cited
  • 2016Introduction: The Gordian knot of public sector accounting and the role of the International Public Sector Accounting Standards20 cited
  • 2016Central government accounting harmonization in EU member states: will EPSAS be enough?20 cited
  • 2019IPSAS, ESA and the fiscal deficit—a question of calibration16 cited