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The reconciliation of budgeting with financial reporting: A comparative study of Italy and the UK
16 references·4 citing·42 second hop
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this work references cited by second hop

References

  • 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields40,020 cited
  • 1995The “new public management” in the 1980s: Variations on a theme4,031 cited
  • 2003Social Research: Theory, Methods and Techniques1,046 cited
  • 2007Institutional rationality and practice variation: New directions in the institutional analysis of practice835 cited
  • 2004Doing Case Study Research685 cited
  • 1988Research in Governmental and Nonprofit Accounting.404 cited
  • 1999Accounting and the New Public Management: Instruments of Substantive Efficiency or a Rationalising Modernity?403 cited
  • 2008A contingency theory perspective on the risk management control system within Birmingham City Council289 cited
  • 2000Democracy and Governance265 cited
  • 2003Reshaping Public Sector Accounting: An International Comparative View182 cited
  • 2012Some Like it Non-Financial …156 cited
  • 2006Reflections on the theoretical underpinnings of the general‐purpose financial reports of Australian government departments145 cited
  • 2014Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers129 cited
  • 2013The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences112 cited

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  • 2012Accounting, Economics, and Law85 cited
  • 2010Social Accounting and Public Management31 cited
  • Cited by

    • 2021Heritage assets in financial reporting: a critical analysis of the IPSASB's consultation paper25 cited
    • 2020Accounting Reform and IPSAS Adoption in Greece16 cited
    • 2021Reconciliation of budgeting and accounting14 cited
    • 2023Best practice is not just “best”: An empirical study based on judges’ perceptions5 cited