Purpose The study aims to explore a retrospective overview of the Journal of Public
Budgeting, Accounting and Financial Management, a prestigious international journal in the …

This paper has two main objectives. Firstly, it reviews relevant literature on the experiences
of different levels of governments worldwide in adopting public sector accrual accounting …

Purpose The purpose of this polyphonic paper is to report on interdisciplinary discussions
on the state-of-the-art and future of public sector accounting research (PSAR). The authors …

We examine the association between the adoption of International Public Sector Accounting
Standards (IPSAS) and the level of government financing in the context of developing …

Purpose Literature about transparency in public-sector organizations has been attracting the
attention of scholars for the last two decades. This study reviews the existing literature with …

Purpose Since the 1980s, governments worldwide have been implementing the move from
cash to accrual accounting. Scholars initially considered the appropriateness of this …

Purpose This paper examines the enterprise resource planning (ERP) systems of 27
European central governments and the governments' respective information technology (IT) …

IMPACT This article provides new insights to help policy-makers, professional associations
and standard setters in developing countries design and implement accrual accounting …

IMPACT This article delivers new insights regarding the importance of continuous
professional development (CPD) for practitioners designing and implementing public sector …

Purpose This study examines accounting reform in the Sri Lankan public sector using an
actor–network perspective. The study is particularly concerned with the role of the Institute of …