SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
IPSAS, ESA and the fiscal deficit—a question of calibration
16 references·0 citing·42 second hop
IPSAS, ESA and the fiscal deficit—a question of calibration (2019)IPSAS, ESA and the fiscal deficit—a quest…The first steps towards harmonizing public sector accounting for European Union member states: strategies and perspectives (2016)The first steps towards harmo…Harmonizing public sector accounting in Europe: thinking out of the box (2016)Harmonizing public sector acc…Will “austerity” be a critical juncture in European public sector financial reporting? (2015)Will “austerity” be a critica…Public Sector Accounting and Auditing in Europe (2015)Public Sector Accounting and …The effect of IPSAS on reforming governmental financial reporting: an international comparison (2014)The effect of IPSAS on reform…Governmental budgetary reporting systems in the European Union: is the accounting basis relevant for the deficit reliability? (2014)Governmental budgetary report…Why Governments Should Use the Government Finance Statistics Accounting System (2011)Why Governments Should Use th…Budget Transparency, Fiscal Performance, and Political Turnout: An International Approach (2009)Budget Transparency, Fiscal P…Accrual Accounting in EU Local Governments: One Method, Several Approaches (2009)Accrual Accounting in EU Loca…Accrual Budgeting: Accounting Treatment of Key Public Sector Items and Implications for Fiscal Policy (2006)Accrual Budgeting: Accounting…A bridge too far: a common conceptual framework for commercial and public benefit entities (2006)A bridge too far: a common co…From Cash to Accrual Budgeting and Accounting in the Public Sector: The Dutch Experience (2005)From Cash to Accrual Budgetin…Government Accounting: An Assessment of Theory, Purposes and Standards (2003)Government Accounting: An Ass…National Accounting, Governmental Accounting and Cross‐country Comparisons of Government Financial Condition (2000)National Accounting, Governme…Governmental Accounting in Spain and the European Monetary Union: A Critical Perspective (2000)Governmental Accounting in Sp…Application of Accrual Accounting in the Australian Public Sector – Rhetoric or Reality (1998)Application of Accrual Accoun…The Study of Critical Junctures: Theory, Narrative, and Counterfactuals in Historical Institutionalism (2007)The strange non-death of neoliberalism (2011)Austerity: The History of a Dangerous Idea (2013)Analysing the accounting measurement of financial sustainability in local governments through political factors (2018)How do governments cope with austerity? The roles of accounting in shaping governmental financial resilience (2020)The accounting, budgeting and fiscal impact of COVID-19 on the United Kingdom (2020)Equilibrium Political Budget Cycles (1987)State Responses to Fiscal Crises: The Effects of Budgetary Institutions and Politics (1994)Corruption Around the World (1998)Citizens, Legislators, and Executive Disclosure: The Political Determinants of Fiscal Transparency (2012)Linking Transparency to Trust in Government and Voice (2015)Fiscal transparency, government effectiveness and government spending efficiency: Some international evidence based on panel data approach (2018)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Impact of IPSAS on reforming governmental financial information systems: a comparative study (2010)Is E-Government Promoting Convergence Towards More Accountable Local Governments? (2010)The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study (2012)The Nature of the Firm (1937)An Economic Theory of Democracy. (1958)Public sector governance and accountability (2012)Diffusion of Innovations 1 (2019)The General Theory of Employment, Interest and Money. (1936)The “new public management” in the 1980s: Variations on a theme (1995)New Public Management: The Cruellest Invention of the Human Spirit? 1 (2009)Public Sector Accounting Reform at Local Government Level in Indonesia (2014)Public sector consolidated financial statements: a structured literature review (2018)Comparative International Accounting (2003)Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? (2010)A New Theory for Public Service Management? Toward a (Public) Service-Dominant Approach (2012)Institutional and Economic Factors Affecting the Adoption of International Public Sector Accounting Standards (2017)Sustainability, Popular and Integrated Reporting in the Public Sector: A Fad and Fashion Perspective (2018)Implementation of the international public sector accounting standards in Europe. Variations on a global theme (2021)Debating the Impact of Accrual Accounting and Reporting in the Public Sector (2005)Integrated reporting and integrated thinking in Italian public sector organisations (2017)Implementing public sector accruals in OECD member states: Major issues and challenges (2016)International Public Sector Accounting Standards (IPSASs): A systematic literature review and future research agenda (2020)ASSESSING IT AS A KEY SUCCESS FACTOR FOR ACCRUAL ACCOUNTING IMPLEMENTATION IN GREEK MUNICIPALITIES (2007)Does accrual accounting improve municipalities’ efficiency? Evidence from Germany (2015)Public Sector Accounting and Auditing in Europe. The Challenge of Harmonization (2016)Legitimating the standard-setter of public sector accounting reforms (2020)Public Sector Accounting (2022)
this work references cited by second hop

References

  • 1998Application of Accrual Accounting in the Australian Public Sector – Rhetoric or Reality474 cited
  • 2003Government Accounting: An Assessment of Theory, Purposes and Standards348 cited
  • 2014The effect of IPSAS on reforming governmental financial reporting: an international comparison272 cited
  • 2009Budget Transparency, Fiscal Performance, and Political Turnout: An International Approach263 cited
  • 2009Accrual Accounting in EU Local Governments: One Method, Several Approaches247 cited
  • 2016Harmonizing public sector accounting in Europe: thinking out of the box147 cited
  • 2005From Cash to Accrual Budgeting and Accounting in the Public Sector: The Dutch Experience126 cited
  • 2015Public Sector Accounting and Auditing in Europe113 cited
  • 2011Why Governments Should Use the Government Finance Statistics Accounting System74 cited
  • 2015Will “austerity” be a critical juncture in European public sector financial reporting?73 cited
  • 2000National Accounting, Governmental Accounting and Cross‐country Comparisons of Government Financial Condition66 cited
  • 2006Accrual Budgeting: Accounting Treatment of Key Public Sector Items and Implications for Fiscal Policy56 cited
  • 2016The first steps towards harmonizing public sector accounting for European Union member states: strategies and perspectives55 cited
  • 2000Governmental Accounting in Spain and the European Monetary Union: A Critical Perspective

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

50 cited
  • 2006A bridge too far: a common conceptual framework for commercial and public benefit entities47 cited
  • 2014Governmental budgetary reporting systems in the European Union: is the accounting basis relevant for the deficit reliability?38 cited
  • Cited by

    No citing works inside the corpus for this window.