Abstract The development of International Public Sector Accounting Standards (IPSASs)
aims at harmonizing public sector accounting at an international level. IPSASs are intended …

Purpose Considering the increased financial responsibility of local government (LG), the
impact of global crises and the growing adoption of accrual accounting and common …

Over the past 25 years, significant New Public Management (NPM) reforms, particularly
towards accrual accounting, have characterized the public sector in many countries. The …

A movement towards internationally standardized public sector financial reporting started at
the end of the 1990s. This standardization process is led by the non-governmental …

The diversity in reformed governmental financial information systems created a need for
harmonized international accounting standards, resulting in the elaboration of the IPSAS …

The move from cash to accruals accounting by many governments is viewed as an aspect of
an ongoing New Public Management agenda designed to achieve a more business-like and …

This article analyzes how extensively European Union local governments are using their
websites to disseminate financial information in order to evaluate whether electronic …

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 …

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 …

Increasing market opportunities have been identified for accessible tourism as a result of
improved quality of life. Disabled tourists tend to be loyal, spend more and enjoy longer …