Accrual accounting in the public sector of emerging economies: Bibliometric analysis and future research-Reference-Cited by-同舟云学术

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

Published:2023-04-27 Issue: Volume: Page:1-13
ISSN:0954-0962
Container-title:Public Money & Management
language:en
Short-container-title:Public Money & Management

Author:

Salato Rui¹,Gomes Patrícia²^ORCID,Ferreira Carlos³

Affiliation:

1. University of Aveiro, Aveiro, Portugal; & Faculty of Economics and Management, University of Licungo, Mozambique

2. CICF, Management School, Polytechnic Institute of Cávado and Ave, Barcelos, Portugal

3. LASI/IEETA, DEGEIT, University of Aveiro, Aveiro, Portugal

Publisher

Informa UK Limited

Subject

Public Administration,Sociology and Political Science,General Business, Management and Accounting,Finance,Accounting

Link

https://www.tandfonline.com/doi/pdf/10.1080/09540962.2023.2200968

Reference78 articles.

1. Implementing public sector accruals in OECD member states: Major issues and challenges

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

3. Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments

4. Unintended consequences in implementing public sector accounting reforms in emerging economies: evidence from Egypt, Nepal and Sri Lanka

5. Beyond Self-Evident: Recognising the Problematic Political Context of Accrual Accounting Adoption in South Korea

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