A theoretical basis for public sector accrual accounting research: current state and perspectives-Reference-Cited by-同舟云学术

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

Published:2019-09-04 Issue:8 Volume:39 Page:560-570
ISSN:0954-0962
Container-title:Public Money & Management
language:en
Short-container-title:Public Money & Management

Author:

Bergmann Andreas¹^ORCID,Fuchs Sandro²,Schuler Christoph²

Affiliation:

1. School of Management & Law, Department of Public Sector, Zurich University of Applied Sciences, Winterthur, Switzerland

2. School of Management & Law, Center of Public Financial Management, Zurich University of Applied Sciences, Winterthur, Switzerland

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/10.1080/09540962.2019.1654319

Reference60 articles.

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

2. The Limits of Institutional Reform in Development

3. Public sector budgeting: a European review of accounting and public management journals

4. EFFECTS OF BUDGETARY AND ACCRUALS ACCOUNTING COEXISTENCE: EVIDENCE FROM ITALIAN LOCAL GOVERNMENTS

5. Governmental Financial Reporting of Heritage Assets From a User Needs Perspective

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