This article offers a systematic literature review and a bibliometric analysis of articles
published over the history of the journal Abacus and marks its 55th anniversary. The article …

Purpose Crises constitute stress tests for public sectors, with public financial management
(PFM) systems having to respond to emergency needs. In this study, the authors analyze (1) …

Focusing on the four most recent and highly publicized accounting reforms in UK central
government, and utilizing discourse analysis of official publications, together with semi …

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

A ideia original para esta edição especial foi contribuir com a literatura internacional sobre
contabilidade do setor público sob uma perspectiva latino-americana, explorando as …

This Special Issue is based on papers initially presented at the 'Accounting for the Public
Sector at a Time of Crisis' Conference at the Centre for Not‐for‐profit and Public‐sector …

The idea for this special issue was to contribute to the international literature on public sector
accounting from a Latin-American perspective, exploring which forces influence Public …

Outcome orientation went “live” in 2013 as a central principle for federal budget
management in Austria. Within the scope of this reform, performance (informed) budgeting …

This study examined implementation critical success factors and ASC 606 implementation
dynamics. The study argued organizational dynamics that strengthen change …

This study aims to interpret how competence, culture, and socio-spiritual factors influence
the implementation of the village financial system in Tanjungarum Village, Sukorejo …