References

• 2024OECD Journal on Budgeting322 cited
• 2007EFFECTS OF BUDGETARY AND ACCRUALS ACCOUNTING COEXISTENCE: EVIDENCE FROM ITALIAN LOCAL GOVERNMENTS132 cited
• 2003Accrual Accounting and Budgeting107 cited
• 2012Fiscal Transparency, Accountability, and Risk82 cited
• 2006Issues in Accrual Budgeting65 cited
• 2017Accrual Practices and Reform Experiences in OECD Countries56 cited
• 2003Measuring and Reporting The Nation's Finances: Statistics and Accounting45 cited
• 2017Accounting Standards for Complex Resources of International Organizations40 cited
• 2020Comparability in IPSASs: Lessons to be Learned for the European Standards34 cited
• 2016Governmental Accounting Maturity Toward IPSASs and the Approximation to National Accounts in the European Union30 cited
• 2020The reconciliation of budgeting with financial reporting: A comparative study of Italy and the UK29 cited
• 2016Shades of governmental financial reporting with a national accounting twist21 cited
• 2014Budgetary Transparency in the European Union: The Role of IPSAS18 cited

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