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Information needs for managing fixed public sector assets: an exploratory analysis in South-Eastern Europe
12 references·0 citing·47 second hop
Information needs for managing fixed public sector assets: an exploratory analysis in South-Eastern Europe (2025)Information needs for managing fixed publ…Accounting for infrastructure assets in the public sector: The state of the art in academic research and international standards setting (2020)Accounting for infrastructure…Heritage: the priceless hostage of accrual accounting (2019)Heritage: the priceless hosta…Likert Scale: Explored and Explained (2015)Likert Scale: Explored and Ex…Accounting for heritage assets: Does measuring economic value ‘kill the cat’? (2015)Accounting for heritage asset…Governmental Financial Reporting of Heritage Assets From a User Needs Perspective (2014)Governmental Financial Report…Should all capital goods of governments be recognised as assets in financial accounting? (2012)Should all capital goods of g…THE DIVERSITY OF ACCRUAL POLICIES IN LOCAL GOVERNMENT FINANCIAL REPORTING: AN EXAMINATION OF INFRASTRUCTURE, ART AND HERITAGE ASSETS IN GERMANY, ITALY AND THE UK (2011)THE DIVERSITY OF ACCRUAL POLI…Reflections on the theoretical underpinnings of the general‐purpose financial reports of Australian government departments (2006)Reflections on the theoretica…Infrastructure Reporting: Attitudes of Preparers and Potential Users (2004)Infrastructure Reporting: Att…Options for Infrastructure Reporting (2000)Options for Infrastructure Re…Accounting for public heritage facilities – assets or liabilities of the government? 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this work references cited by second hop

References

  • 2015Likert Scale: Explored and Explained3,864 cited
  • 1992Elements of a Theoretical Framework for Public Sector Accounting259 cited
  • 2006Reflections on the theoretical underpinnings of the general‐purpose financial reports of Australian government departments145 cited
  • 2000Accounting for public heritage facilities – assets or liabilities of the government?127 cited
  • 2015Accounting for heritage assets: Does measuring economic value ‘kill the cat’?80 cited
  • 2011THE DIVERSITY OF ACCRUAL POLICIES IN LOCAL GOVERNMENT FINANCIAL REPORTING: AN EXAMINATION OF INFRASTRUCTURE, ART AND HERITAGE ASSETS IN GERMANY, ITALY AND THE UK58 cited
  • 2014Governmental Financial Reporting of Heritage Assets From a User Needs Perspective53 cited
  • 2000Options for Infrastructure Reporting52 cited
  • 2012Should all capital goods of governments be recognised as assets in financial accounting?46 cited
  • 2019Heritage: the priceless hostage of accrual accounting31 cited
  • 2004Infrastructure Reporting: Attitudes of Preparers and Potential Users27 cited
  • 2020Accounting for infrastructure assets in the public sector: The state of the art in academic research and international standards setting24 cited

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