Negative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects
E Bonollo - Journal of Public Budgeting, Accounting & Financial …, 2022 - emerald.com
Purpose Since the 1980s, governments worldwide have been implementing the move from
cash to accrual accounting. Scholars initially considered the appropriateness of this …
cash to accrual accounting. Scholars initially considered the appropriateness of this …
The future of public sector accounting research. A polyphonic debate
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 …
on the state-of-the-art and future of public sector accounting research (PSAR). The authors …
[图书][B] Visual and multimodal research in organization and management studies
This volume brings together two hitherto disparate domains of scholarly inquiry: organization
and management studies on the one hand, and the study of visual and multimodal …
and management studies on the one hand, and the study of visual and multimodal …
Institutions and actorhood as co‐constitutive and co‐constructed: The argument and areas for future research
RE Meyer, E Vaara - Journal of Management Studies, 2020 - Wiley Online Library
We argue that in order to overcome the reductionism and essentialism in institutional theory
there is a need to acknowledge that institutions and social actors are co‐constitutive and co …
there is a need to acknowledge that institutions and social actors are co‐constitutive and co …
A shift in paradigm? Collaborative public administration in the context of national digitalization strategies
G Hammerschmid, E Palaric, M Rackwitz… - …, 2024 - Wiley Online Library
Despite claims of a paradigmatic shift toward the increased role of networks and
partnerships as a form of governance—driven and enabled by digital technologies—the …
partnerships as a form of governance—driven and enabled by digital technologies—the …
Exploring the role of innovation in the level of readiness to adopt IPSAS
ME Abdulkarim, MI Umlai, LF Al-Saudi - Journal of Accounting & …, 2020 - emerald.com
Purpose The purpose of this study is to investigate the level of readiness of the public sector
in Qatar to adopt International Public Sector Accounting Standards (IPSAS), based on the …
in Qatar to adopt International Public Sector Accounting Standards (IPSAS), based on the …
Culture, language, and accounting reform: a new perspective on IPSAS implementation
ME Abdulkarim, MI Umlai, LF Al-Saudi - Journal of Accounting & …, 2023 - emerald.com
Purpose This study aims to explore the role that culture and language play in the
implementation of International Public Sector Accounting Standards (IPSAS) …
implementation of International Public Sector Accounting Standards (IPSAS) …
Legitimating the standard-setter of public sector accounting reforms
This paper shows how the Brazilian Treasury has developed strategies to build legitimacy in
a civil law context where the legislature left a vacuum regarding the accrual accounting …
a civil law context where the legislature left a vacuum regarding the accrual accounting …
Effects of leadership and accounting capacity on accountability through the quality of financial reporting by public organisations in Vietnam
Purpose By drawing on the institutional theory and contingency theory, this study aims to
examine the effects of leadership and accounting capacity on the quality of financial …
examine the effects of leadership and accounting capacity on the quality of financial …
The influence of the organizational structure, environment, and resource provision on the use of accrual accounting in municipalities
Despite its benefits, municipalities frequently struggle to take advantage of accrual
accounting as a basis for managerial decisions. We assume that the reason for this is that …
accounting as a basis for managerial decisions. We assume that the reason for this is that …