Public sector or government accounting has been the subject of many research endeavors.
However, scholars have repeatedly criticized the lack of a consistent and well-defined …

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 explores the value of financial statement auditing in the public sector. The study
applies theory about auditing from the private sector as well as the public sector to explore …

A broad debate about the harmonization of public sector accounting standards in Europe is
underway. The authors provide arguments in favour of harmonization, but they also …

Purpose–The purpose of this paper is to debate the future form of reporting in the public
sector by examining alternative forms of reporting, and more specifically the frameworks of …

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 …

Purpose The purpose of this paper is to examine earnings management practices in local
governments (LGs). The implementation of accrual accounting in LGs opens the way for …

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 …

Purpose This paper aims to provide an assessment of the decision-usefulness and quality of
governmental financial reports in Greece under the recently adopted modified-cash basis …

This paper examines the evolution of the institutional logic of public finance in Brazil,
adopting both an historical time frame and a short time frame of recent reforms. We find that …