Accrual accounting in the public sector of emerging economies: Bibliometric analysis and future research

Abstract

IMPACTThis article provides new insights to help policy-makers, professional associations and standard setters in developing countries design and implement accrual accounting-based systems applied to the public sector. The detailed discussion of prior research on the main advantages of the accrual basis of accounting, and generally accepted international standards when adapted to the public sector, and the barriers and difficulties experienced by other jurisdictions in similar contexts provides important lessons for reforming public sector accounting systems in developing countries

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