The Public Sector Accounting Reform of 2014 in the Light the Experiences of the Local Governments — A Pilot Project to Explore the Problems
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DOI: https://doi.org/10.35551/PFQ_2020_2_6
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References listed on IDEAS
- Oulasvirta, Lasse, 2014. "The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 272-285.
- Pawan Adhikari & Levi Gårseth-Nesbakk, 2016. "Implementing public sector accruals in OECD member states: Major issues and challenges," Accounting Forum, Taylor & Francis Journals, vol. 40(2), pages 125-142, June.
- Michela Arnaboldi & Irvine Lapsley, 2009. "On the Implementation of Accrual Accounting: A Study of Conflict and Ambiguity," European Accounting Review, Taylor & Francis Journals, vol. 18(4), pages 809-836.
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Keywords
public finance accounting; accrual accounting;JEL classification:
- H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
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