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

This paper investigates whether the International Public Sector Accounting Standards
(IPSAS) is a potential enabler or constrainer of corruption in developing countries. We …

Traditionally, the financial balance of public sector economic entities has been determined
by balanced budgets and cash‐based or modified cash‐based budgetary accounting. Since …

This paper explores the role of large private sector consulting firms in the promotion and
implementation of public sector accrual accounting. By focusing on an early adopter of …

The introduction of accrual accounting in Italian Local Governments has been mandated in a
way that permits, and in fact encourages, a merely formal compliance. Local Governments …

This paper develops a conceptual framework that explains how existing opportunities and
incentives for committing financial statement fraud in government translate into the …

This article responds to the preceding paper by Allan Barton by reviewing the practitioner
and academic literature on accrual accounting in a general government sector context. It …

Le risorse economico-finanziarie sono una condizione indispensabile di funzionamento
delle amministrazioni pubbliche. Il controllo sul prelievo e l'utilizzo di tali risorse ha …

Accounting innovations, and especially the introduction of accruals accounting, are often
portrayed as fundamental aspects of publicsector reforms. An increasing body of literature …

This paper illustrates how two contemporary economic traditions-New Institutional and
Austrian economics-may be used to add insight into the organization and governance of …