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The IPSAS implementation and the use and usefulness of accounting information: a comparative analysis in the Iberian Peninsula
16 references·1 citing·48 second hop
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References

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  • 1995The “new public management” in the 1980s: Variations on a theme3,815 cited
  • 2003Why Measure Performance? Different Purposes Require Different Measures1,401 cited
  • 2010The Big Question for Performance Management: Why Do Managers Use Performance Information?663 cited
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  • 2009On the Adoption of Accrual Accounting in the Public Sector: A Self-Evident and Problematic Reform284 cited
  • 2014The effect of IPSAS on reforming governmental financial reporting: an international comparison272 cited
  • 2009Accrual Accounting in EU Local Governments: One Method, Several Approaches247 cited
  • 2009INSTITUTIONAL RESEARCH ON PERFORMANCE MEASUREMENT AND MANAGEMENT IN THE PUBLIC SECTOR ACCOUNTING LITERATURE: A REVIEW AND ASSESSMENT233 cited
  • 2004Is the Annual Report an Accountability Medium? An Empirical Investigation into Italian Local Governments232 cited
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  • 2013When global accounting standards meet the local context—Insights from an emerging economy168 cited
  • 2007How do politicians use performance information? An analysis of the Norwegian local government experience

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167 cited
  • 2007Public sector accrual accounting: institutionalising neo‐liberal principles?166 cited
  • 2004Politicians in Search of Performance Information?‐ Survey Research on Dutch Aldermen's Use of Performance Information161 cited
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    • 2024A Thematic Literature Review on International Public Sector Accounting Standards (IPSAS)22 cited