The inefficacy of accrual accounting in public sector performance management: Evidence from an emerging market-Reference-Cited by-同舟云学术

The inefficacy of accrual accounting in public sector performance management: Evidence from an emerging market

Published:2022-09-13 Issue:1 Volume:9 Page:
ISSN:2331-1975
Container-title:Cogent Business & Management
language:en
Short-container-title:Cogent Business & Management

Author:

Fahlevi Heru¹^ORCID,Irsyadillah Irsyadillah²,Arafat Imam³,Adnan Muhammad Ichsan¹⁴

Affiliation:

1. Department of Accounting, Faculty of Economics and Business, Universitas Syiah Kuala, Banda Aceh, Indonesia

2. Department of Economics Education, Universitas Syiah Kuala, Banda Aceh, Indonesia

3. Department of Accounting, University of Portsmouth, Portsmouth, The United Kingdom

4. Master Program in Accounting, Faculty of Economics and Business, Universitas Syiah Kuala, Banda Aceh, Indonesi

Funder

research

Publisher

Informa UK Limited

Subject

Marketing,Management Science and Operations Research,Organizational Behavior and Human Resource Management,Strategy and Management,Business, Management and Accounting (miscellaneous),Accounting,Business and International Management

Link

https://www.tandfonline.com/doi/pdf/10.1080/23311975.2022.2122162

Reference45 articles.

1. ‘Agents-in-focus’ and ‘Agents-in-context’: The strong structuration analysis of central government accounting practices and reforms in Nepal

2. Accrual financial reporting in the Public Sector: Is it a reality?

3. On the Implementation of Accrual Accounting: A Study of Conflict and Ambiguity

4. A theoretical basis for public sector accrual accounting research: current state and perspectives

5. Debating the Impact of Accrual Accounting and Reporting in the Public Sector

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