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Accounting policies in the public sector: Characteristics and consequences of accounting for capital assets

  • Published:2023-01 Issue:1 Volume:42 Page:107033
  • ISSN:0278-4254
  • Container-title:Journal of Accounting and Public Policy
  • language:en
  • Short-container-title:Journal of Accounting and Public Policy

Author:

McDonough Ryan P.,Yan Claire J.

Publisher

Elsevier BV

Subject

Sociology and Political Science,Accounting

Reference35 articles.

1. Anantharaman, D., Chuk, E. 2020. The impact of governmental accounting standards on public-sector pension funding. Working paper, https://ssrn.com/abstract=3438074.

2. Failure to act: Closing the infrastructure investment gap for America’s economic future;American Society of Civil Engineers (ASCE),2016

3. Infrastructure report card: A comprehensive assessment of America’s infrastructure;American Society of Civil Engineers (ASCE),2017

4. Report card for America’s infrastructure: A comprehensive assessment of America’s infrastructure;American Society of Civil Engineers (ASCE),2021

5. Barrett, K., Greene, R., 2000. Grading the Cities: A Management Report Card. Governing Magazine (February): 22−88.

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3. A review of GASB No. 34;Journal of Public Budgeting, Accounting & Financial Management;2023-12-12

4. A systematic review on the roles of knowledge management in public sectors: Synthesis and way forwards;Heliyon;2023-11

5. Optimizing the utilization of government-owned tangible assets through managing institutional factors in Indonesia;Public and Municipal Finance;2023-10-13
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