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Cited by

• 2006Issues in Accrual Budgeting65 cited
• 2016Why Cash-Based Budgeting Still Prevails in an Era of Accrual-Based Reporting in the Public Sector34 cited
• 2013Budgeting and Reporting for Public-Private Partnerships33 cited
• 2014Beyond Self‐Evident: Recognising the Problematic Political Context of Accrual Accounting Adoption in South Korea32 cited
• 2012Managing Heritage Assets: Issues, Challenges and the Future of Historic Bukit Jugra, Selangor18 cited
• 2014Accrual financial reporting in the Public Sector: Is it a reality?17 cited
• 2021Community perception of heritage values regarding a global monument in Ghana: implications for sustainable heritage management15 cited
• 2021Understanding the impact of mandatory accrual accounting on management practices: interpretation of Japanese local governments’ behavior6 cited