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Designing international public sector accounting standards: An analysis of constituents’ participation through comment letters
16 references·0 citing·39 second hop
Designing international public sector accounting standards: An analysis of constituents’ participation through comment letters (2022)Designing international public sector acc…International Public Sector Accounting Standards (IPSASs): A systematic literature review and future research agenda (2020)International Public Sector A…Content Analysis: An Introduction to Its Methodology (2019)Content Analysis: An Introduc…Harmonizing public sector accounting in Europe: thinking out of the box (2016)Harmonizing public sector acc…The effect of IPSAS on reforming governmental financial reporting: an international comparison (2014)The effect of IPSAS on reform…The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. 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References

  • 1995Managing Legitimacy: Strategic and Institutional Approaches19,858 cited
  • 1958An Economic Theory of Democracy.18,594 cited
  • 2019Content Analysis: An Introduction to Its Methodology15,420 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 2008Public sector to public services: 20 years of “contextual” accounting research521 cited
  • 2009On the Adoption of Accrual Accounting in the Public Sector: A Self-Evident and Problematic Reform284 cited
  • 1984Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis281 cited
  • 2014The effect of IPSAS on reforming governmental financial reporting: an international comparison272 cited
  • 2010Impact of IPSAS on reforming governmental financial information systems: a comparative study224 cited
  • 2010Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards Board217 cited
  • 2012The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study191 cited
  • 2010Formal Participation in the IASB's Due Process of Standard Setting: A Multi-issue/Multi-period Analysis184 cited
  • 2003Reshaping Public Sector Accounting: An International Comparative View182 cited
  • 2020International Public Sector Accounting Standards (IPSASs): A systematic literature review and future research agenda

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156 cited
  • 2016Harmonizing public sector accounting in Europe: thinking out of the box147 cited
  • 2007Constituent Participation and the IASB's International Financial Reporting Interpretations Committee133 cited
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