The book provides an overview of the governmental accounting status quo in Europe by
analysing the public sector accounting, budgeting and auditing systems in fourteen …

Drawing on extended new institutional theory, this paper has striven to make heard the
voices of accountants, budget officers, and policy makers involved in implementing public …

Over the past 30 years, many initiatives have been undertaken to reform public
administration in Latin American countries. Among other aspects, the reforms seek to …

Public sector accounting has been the object of great renewal, in many a country, for more
than 20 years. Although quite often this change is referred to as a trend, a uniform and …

Purpose The purpose of this paper is to analyse the extent to which the perceived
usefulness of financial information for internal decision making is affected by the internal …

A key objective of government accounting and reporting has been to achieve accountability
and its use in that respect has been well documented, however its use for decision-making …

En este trabajo se aborda la reforma de la contabilidad gubernamental en Colombia-
iniciada en 1991 y que se extiende hasta la actualidad-buscando contribuir a la …

Os países da América Latina têm experimentado um crescente interesse pelas normas
internacionais de contabilidade. Vários países estão avançando na adoção de padrões …

This study aims to characterize and contextualize the integration of accrual accounting into
public sector accounting systems through International Public Sector Accounting Standards …

Los cambios en los marcos contables, como la adopción de sistemas contables basados en
el devengo (accrual accounting) o la implementación de las Normas Internacionales de …