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Public sector consolidated financial statements: a structured literature review
16 references·10 citing·48 second hop
Public sector consolidated financial statements: a structured literature review (2018)Public sector consolidated financial stat…On the shoulders of giants: undertaking a structured literature review in accounting (2016)On the shoulders of giants: u…Literature review and challenging research agenda on politicians’ use of accounting information (2016)Literature review and challen…Integrated reporting: A structured literature review (2016)Integrated reporting: A struc…Pursuing Private or Public Accountability in the Public Sector? Applying IPSASs to Define the Reporting Entity in Municipal Consolidation (2015)Pursuing Private or Public Ac…Reflections and projections: A decade of Intellectual Capital Accounting Research (2012)Reflections and projections: …Why Governments Should Use the Government Finance Statistics Accounting System (2011)Why Governments Should Use th…European Commission Adoption of IPSAS to Reform Financial Reporting (2011)European Commission Adoption …Producing a systematic review. (2009)Producing a systematic review.Implementation of whole of government reports in Australia (2009)Implementation of whole of go…Public sector to public services: 20 years of “contextual” accounting research (2008)Public sector to public servi…Public sector accrual accounting: institutionalising neo‐liberal principles? 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References

  • 2003Towards a Methodology for Developing Evidence‐Informed Management Knowledge by Means of Systematic Review15,354 cited
  • 2009Producing a systematic review.2,063 cited
  • 2016On the shoulders of giants: undertaking a structured literature review in accounting984 cited
  • 2016Integrated reporting: A structured literature review783 cited
  • 2012Reflections and projections: A decade of Intellectual Capital Accounting Research698 cited
  • 2008Public sector to public services: 20 years of “contextual” accounting research521 cited
  • 1999Accounting and the New Public Management: Instruments of Substantive Efficiency or a Rationalising Modernity?395 cited
  • 1998Resisting the “new public management”: Absorption and absorbing groups in schools and GP practices in the UK189 cited
  • 2007Public sector accrual accounting: institutionalising neo‐liberal principles?166 cited
  • 2000Is the New Public Management a Paradigm? Does it Matter?155 cited
  • 2011European Commission Adoption of IPSAS to Reform Financial Reporting120 cited
  • 2016Literature review and challenging research agenda on politicians’ use of accounting information104 cited
  • 2005The ‘third hand’: Private sector consultants in public sector accounting change98 cited
  • 2015Pursuing Private or Public Accountability in the Public Sector? Applying IPSASs to Define the Reporting Entity in Municipal Consolidation

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77 cited
  • 2011Why Governments Should Use the Government Finance Statistics Accounting System74 cited
  • 2009Implementation of whole of government reports in Australia22 cited
  • Cited by

    • 2021An appraisal of financial indicators for local government: a structured literature review69 cited
    • 2020Sustainability Accounting and Reporting in the Public Sector: Towards Public Value Co-Creation?57 cited
    • 2021Risk management and management accounting control systems in public sector organizations: a systematic literature review50 cited
    • 2019Implementing the International Public Sector Accounting Standards for consolidated financial statements: facilitators, benefits and challenges33 cited
    • 2024Social media in accounting research: A review and future research agenda24 cited
    • 2022Public sector accounting education: A structured literature review24 cited
    • 2021Ambiguity in public sector performance measurement: a systematic literature review23 cited
    • 2023Accrual accounting in the public sector of emerging economies: Bibliometric analysis and future research21 cited
    • 2019The United Nations’ (UN) decision to adopt International Public Sector Accounting Standards (IPSAS)18 cited
    • 2023A retrospective overview of the Journal of Public Budgeting, Accounting and Financial Management using bibliometric analysis10 cited