Isabel Brusca

Personal Details

First Name:	Isabel
Middle Name:
Last Name:	Brusca
Suffix:
RePEc Short-ID:	pbr842

Affiliation

Facultad de Economía y Empresa
Universidad de Zaragoza

Zaragoza, Spain
http://fecem.unizar.es/
RePEc:edi:fezares (more details at EDIRC)

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

Sorry, no citations of working papers recorded.

Articles

1. Sandra Cohen & Francesca Manes Rossi & Eugenio Caperchione & Isabel Brusca, 2021. "Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe," Public Money & Management, Taylor & Francis Journals, vol. 41(1), pages 10-12, January.

   Cited by:

   1. Víctor Giménez & Diego Prior & Claudio Thieme & Emili Tortosa-Ausina, 2021. "International comparisons of the COVID-19 pandemic management: What can be learned from activity analysis techniques?," Working Papers 2021/12, Economics Department, Universitat Jaume I, Castellón (Spain).
      • Giménez, Víctor & Prior, Diego & Thieme, Claudio & Tortosa-Ausina, Emili, 2024. "International comparisons of COVID-19 pandemic management: What can be learned from activity analysis techniques?," Omega, Elsevier, vol. 122(C).
   2. Guido Modugno & Ferdinando Di Carlo & Manuela Lucchese, 2022. "Causes and Effects of Processes’ Complexity in Public Institutions: Some Experiences from Italian Universities," Administrative Sciences, MDPI, vol. 12(1), pages 1-14, March.

2. Francesca Manes Rossi & Isabel Brusca & Vicente Condor, 2021. "In the pursuit of harmonization: comparing the audit systems of European local governments," Public Money & Management, Taylor & Francis Journals, vol. 41(8), pages 604-614, November.

   Cited by:

   1. Cîmpan Marius & Pacuraru-Ionescu Catalin-Paul & Borlea Sorin Nicolae & Jansen Adela, 2023. "Connections between the Model of the Supreme Public Audit Institution and Some Economic, Social, Political, and Cultural Variables," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 17(1), pages 2036-2052, July.

3. Mauricio Gómez-Villegas & Isabel Brusca & Andreas Bergmann, 2020. "IPSAS in Latin America: innovation, isomorphism or rhetoric?," Public Money & Management, Taylor & Francis Journals, vol. 40(7), pages 489-498, October.

   Cited by:

   1. Hanane Jafi & Said Youssef, 2021. "Public sector accounting education and training as supportive mechanisms of the ongoing accrual-based accounting reforms," Technium Social Sciences Journal, Technium Science, vol. 25(1), pages 1-8, November.

4. Natividad Blasco & Isabel Brusca & Margarita Labrador, 2020. "Drivers for Universities’ Contribution to the Sustainable Development Goals: An Analysis of Spanish Public Universities," Sustainability, MDPI, vol. 13(1), pages 1-19, December.

   Cited by:

   1. Ascione, Grazia Sveva, 2023. "Technological diversity to address complex challenges: the contribution of American universities to sdgs," MPRA Paper 119452, University Library of Munich, Germany.
   2. Zsolt Kohus & Márton Demeter & László Kun & Eszter Lukács & Katalin Czakó & Gyula Péter Szigeti, 2022. "A Study of the Relation between Byline Positions of Affiliated/Non-Affiliated Authors and the Scientific Impact of European Universities in Times Higher Education World University Rankings," Sustainability, MDPI, vol. 14(20), pages 1-14, October.

5. Patrícia Gomes & Isabel Brusca & Maria José Fernandes, 2019. "Implementing the International Public Sector Accounting Standards for consolidated financial statements: facilitators, benefits and challenges," Public Money & Management, Taylor & Francis Journals, vol. 39(8), pages 544-552, November.

   Cited by:

   1. Elena Alina OLARU (COLBEA), 2023. "Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(3), pages 62-72, March.
   2. Aquino, André Carlos Busanelli de & Batley, Richard A., 2022. "Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil," Accounting, Organizations and Society, Elsevier, vol. 98(C).
   3. Yen Thi Tran & Thanh Thi Cam Tran & Trang Cam Hoang, 2020. "Determinants of the Implementation of the Public-Sector Consolidated Financial Statements in Vietnam," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 68(5), pages 903-913.

6. Natividad Blasco & Isabel Brusca & Margarita Labrador, 2019. "Assessing Sustainability and Its Performance Implications: An Empirical Analysis in Spanish Public Universities," Sustainability, MDPI, vol. 11(19), pages 1-21, September.

   Cited by:

   1. Juana Alonso-Cañadas & Laura Saraite-Sariene & Federico Galán-Valdivieso & María del Carmen Caba-Pérez, 2023. "Green Tweets or Not? The Sustainable Commitment of Higher Education Institutions," SAGE Open, , vol. 13(4), pages 21582440231, December.
   2. Sandra Caeiro & Leyla Angélica Sandoval Hamón & Rute Martins & Cecilia Elizabeth Bayas Aldaz, 2020. "Sustainability Assessment and Benchmarking in Higher Education Institutions—A Critical Reflection," Sustainability, MDPI, vol. 12(2), pages 1-30, January.
   3. Natividad Blasco & Isabel Brusca & Margarita Labrador, 2020. "Drivers for Universities’ Contribution to the Sustainable Development Goals: An Analysis of Spanish Public Universities," Sustainability, MDPI, vol. 13(1), pages 1-19, December.
   4. Amila Omazic & Bernd Markus Zunk, 2021. "Semi-Systematic Literature Review on Sustainability and Sustainable Development in Higher Education Institutions," Sustainability, MDPI, vol. 13(14), pages 1-45, July.
   5. Elena Gori & Alberto Romolini & Silvia Fissi & Marco Contri, 2020. "Toward the Dissemination of Sustainability Issues through Social Media in the Higher Education Sector: Evidence from an Italian Case," Sustainability, MDPI, vol. 12(11), pages 1-14, June.
   6. Manuel Muñoz-Suárez & Natividad Guadalajara & José M. Osca, 2020. "A Comparative Analysis between Global University Rankings and Environmental Sustainability of Universities," Sustainability, MDPI, vol. 12(14), pages 1-19, July.
   7. Marius-Cristian Pană & Mina Fanea-Ivanovici, 2019. "Institutional Arrangements and Overeducation: Challenges for Sustainable Growth. Evidence from the Romanian Labour Market," Sustainability, MDPI, vol. 11(22), pages 1-19, November.

7. Isabel Brusca & Giuseppe Grossi & Francesca Manes-Rossi, 2018. "Setting consolidated reporting standards for local government," Public Money & Management, Taylor & Francis Journals, vol. 38(7), pages 483-492, November.

   Cited by:

   1. Muhammad Azizul Islam & Chris J. Van Staden, 2022. "Modern Slavery Disclosure Regulation and Global Supply Chains: Insights from Stakeholder Narratives on the UK Modern Slavery Act," Journal of Business Ethics, Springer, vol. 180(2), pages 455-479, October.

8. C. Serrano‐Cinca & J. F. Muñoz‐Soro & I. Brusca, 2018. "A Multivariate Study of Internet Use and the Digital Divide," Social Science Quarterly, Southwestern Social Science Association, vol. 99(4), pages 1409-1425, December.

   Cited by:

   1. Lopez-Sintas, Jordi & Lamberti, Giuseppe & Sukphan, Jakkapong, 2020. "The social structuring of the digital gap in a developing country. The impact of computer and internet access opportunities on internet use in Thailand," Technology in Society, Elsevier, vol. 63(C).
   2. Puneet Vatsa & Junpeng Li & Phong Quoc Luu & Julio Cesar Botero‐R, 2023. "Internet use and consumption diversity: Evidence from rural China," Review of Development Economics, Wiley Blackwell, vol. 27(3), pages 1287-1308, August.
   3. Mr. Micah Asuke & Isaiah Ouma, 2023. "Attitude, Perception, Challenges and Satisfaction of Baraton University Students and Lecturers Towards the Use of E-Learning," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(5), pages 434-450, May.
   4. Kumari Vibhuti Nayak & Shamsher Alam, 2022. "The digital divide, gender and education: challenges for tribal youth in rural Jharkhand during Covid-19," DECISION: Official Journal of the Indian Institute of Management Calcutta, Springer;Indian Institute of Management Calcutta, vol. 49(2), pages 223-237, June.
   5. Park, Sehoon & Chun, Dongphil, 2024. "Comparative analysis of third-level digital divide among Korean older adults: Capital-based approach," Technological Forecasting and Social Change, Elsevier, vol. 204(C).

9. Jorge OLMO & Isabel BRUSCA & Margarita LABRADOR, 2018. "La Morosidad En El Sector Local Español: Factores De Riesgo Y Prevención," Revista Galega de Economía, University of Santiago de Compostela. Faculty of Economics and Business., vol. 27(1), pages 17-30.

   Cited by:

   1. Maria Teresa Balaguer-Coll & Mariya Ivanova-Toneva, 2019. "The impact women's leadership in local Governments: The case of Spain," Working Papers 2019/05, Economics Department, Universitat Jaume I, Castellón (Spain).

10. Caroline Aggestam Pontoppidan & Isabel Brusca, 2016. "The first steps towards harmonizing public sector accounting for European Union member states: strategies and perspectives," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 181-188, April.

    Cited by:

    1. Alessandro Lombrano, 2021. "Dall?armonizzazione alla standardizzazione contabile. Quale via per la riforma degli ordinamenti contabili europei," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2021(3), pages 7-31.
    2. Ndiimafhi Norah Netshisaulu & Huibrecht Margaretha Van der Poll & John Andrew Van der Poll, 2022. "A Conceptual Framework to Analyse Illicit Financial Flows (IFFs)," Risks, MDPI, vol. 10(9), pages 1-20, September.
    3. Grzegorz Bucior & Aleksandra Zurawik, 2022. "The Autonomy of Public Sector Units in the Process of Formulating Accounting Policy – Evidence from Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 555-581.
    4. Francesco Badia & Tiziana Landi & Valentina Montin, 2019. "Innovation in Public Sector Accounting: a New Role for Local Governments?," Working Papers 2019048, University of Ferrara, Department of Economics.

11. Barbosa, Alexandro & Lima, Severino Cesário de & Brusca, Isabel, 2016. "Governance and efficiency in the Brazilian water utilities: A dynamic analysis in the process of universal access," Utilities Policy, Elsevier, vol. 43(PA), pages 82-96.

    Cited by:

    1. Nyathikala, Sai Amulya & Jamasb, Tooraj & Llorca, Manuel & Kulshrestha, Mukul, 2023. "Utility governance, incentives, and performance: Evidence from India's urban water sector," Utilities Policy, Elsevier, vol. 82(C).
    2. Bako Kinga-Erzsebet & Fulop Arpad-Zoltan, 2021. "The Efficiency Equation For Water And Wastewater Operators In Romania," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 168-175, February.
    3. Alvaro Cavalcanti & Arthur Teixeira & Karen Pontes, 2020. "Evaluation of the Efficiency of Basic Sanitation Integrated Management in Brazilian Municipalities," IJERPH, MDPI, vol. 17(24), pages 1-29, December.
    4. Di Vaio, Assunta & Trujillo, Lourdes & D'Amore, Gabriella & Palladino, Rosa, 2021. "Water governance models for meeting sustainable development Goals:A structured literature review," Utilities Policy, Elsevier, vol. 72(C).
    5. Almeida, Renan P. & Hungaro, Lucas, 2021. "Water and sanitation governance between austerity and financialization," Utilities Policy, Elsevier, vol. 71(C).
    6. Pedro-José Martínez-Córdoba & Nicola Raimo & Filippo Vitolla & Bernardino Benito, 2020. "Achieving Sustainable Development Goals. Efficiency in the Spanish Clean Water and Sanitation Sector," Sustainability, MDPI, vol. 12(7), pages 1-13, April.
    7. Peci, Alketa & D’Assunção, Márcio Leite & Holperin, Michelle Moretzsohn & de Souza, Celso Florêncio, 2017. "Regulation inside government: The challenges of regulating a government-owned utility," Utilities Policy, Elsevier, vol. 49(C), pages 61-70.
    8. Carvalho, Anne Emília Costa & Sampaio, Raquel Menezes Bezerra & Sampaio, Luciano Menezes Bezerra, 2023. "The impact of regulation on the Brazilian water and sewerage companies’ efficiency," Socio-Economic Planning Sciences, Elsevier, vol. 87(PA).
    9. Tourinho, Marco & Santos, Paulo Rosa & Pinto, Francisco Taveira & Camanho, Ana S., 2022. "Performance assessment of water services in Brazilian municipalities: An integrated view of efficiency and access," Socio-Economic Planning Sciences, Elsevier, vol. 79(C).
    10. Daniel Camos-Daurella & Antonio Estache, 2017. "Regulating Water an Sanitation Network Services. Accounting for Institutional and Informational Constraints," Working Papers ECARES ECARES 2017-28, ULB -- Universite Libre de Bruxelles.
        • Camos Daurella,Daniel & Estache,Antonio, 2017. "Regulating water and sanitation network services accounting for institutional and informational constraints," Policy Research Working Paper Series 8149, The World Bank.
    11. de Souza Pereira, Mariana & Magalhães Filho, Fernando Jorge Corrêa & de Morais Lima, Priscila & Tabak, Benjamin Miranda & Constantino, Michel, 2022. "Sanitation and water services: Who is the most efficient provider public or private? Evidences for Brazil," Socio-Economic Planning Sciences, Elsevier, vol. 79(C).

12. Isabel Brusca & Mauricio Gómez‐villegas & Vicente Montesinos, 2016. "Public Financial Management Reforms: The Role of Ipsas in Latin‐America," Public Administration & Development, Blackwell Publishing, vol. 36(1), pages 51-64, February.

    Cited by:

    1. Castañeda, Víctor Mauricio, 2018. "El premio de implementar las reformas contables en el sector público promovidas por los organismos multilaterales || The Prize for Implementing Accounting Reforms in the Public Sector Promoted by Mult," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 26(1), pages 74-103, Diciembre.
    2. Michal Svoboda, 2016. "Modernisation of Public Sector Financial Reporting Systems in Europe - Challenges and Milestones," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(4), pages 5-16.
    3. Deac Claudiu Florin, 2020. "The New Public Governance Assumed Through Quality Reports In The Public Sector," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 133-138, February.

13. Francesca Manes Rossi & Sandra Cohen & Eugenio Caperchione & Isabel Brusca, 2016. "Harmonizing public sector accounting in Europe: thinking out of the box," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 189-196, April.

    Cited by:

    1. Imeda Tsindeliani & Sebastian Kot & Evgeniya Vasilyeva & Levon Narinyan, 2019. "Tax System of the Russian Federation: Current State and Steps towards Financial Sustainability," Sustainability, MDPI, vol. 11(24), pages 1-18, December.
    2. Alessandro Lombrano, 2021. "Dall?armonizzazione alla standardizzazione contabile. Quale via per la riforma degli ordinamenti contabili europei," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2021(3), pages 7-31.
    3. Daniela Georgieva, 2016. "The applicable base of the accountancy in the public sector," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 108-118.
    4. Sean Scannell & Vincent Tawiah, 2024. "A Thematic Literature Review on International Public Sector Accounting Standards (IPSAS)," Public Organization Review, Springer, vol. 24(3), pages 1053-1075, September.
    5. Grzegorz Bucior & Aleksandra Zurawik, 2022. "The Autonomy of Public Sector Units in the Process of Formulating Accounting Policy – Evidence from Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 555-581.
    6. Francesco Badia & Tiziana Landi & Valentina Montin, 2019. "Innovation in Public Sector Accounting: a New Role for Local Governments?," Working Papers 2019048, University of Ferrara, Department of Economics.
    7. Lucia Biondi & Enrico Bracci, 2018. "Sustainability, Popular and Integrated Reporting in the Public Sector: A Fad and Fashion Perspective," Sustainability, MDPI, vol. 10(9), pages 1-16, August.
    8. Vania Palmieri & Mario Turco, 2020. "Crisi e cambiamento delle istituzioni di contabilit? pubblica. Il caso delle amministrazioni centrali dello Stato," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(3), pages 87-112.
    9. Cristina Silvia NISTOR & Cristina Alexandrina ȘTEFĂNESCU, 2021. "The Link Between Public Management and Accounting from the Point of View of Performance," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(1), pages 60-72, January.

14. Barbosa, Alexandro & Brusca, Isabel, 2015. "Governance structures and their impact on tariff levels of Brazilian water and sanitation corporations," Utilities Policy, Elsevier, vol. 34(C), pages 94-105.

    Cited by:

    1. Giuseppe Maggiotto & Gianpiero Colangelo & Marco Milanese & Arturo de Risi, 2023. "Thermochemical Technologies for the Optimization of Olive Wood Biomass Energy Exploitation: A Review," Energies, MDPI, vol. 16(19), pages 1-17, September.
    2. Lisa Bagnoli & Salvador Bertomeu-Sanchez & Antonio Estache & Maria Vagliasindi, 2021. "Does the ownership of utilities matter for social outcomes? A survey of the evidence for developing countries," ULB Institutional Repository 2013/335116, ULB -- Universite Libre de Bruxelles.
       • Lisa Bagnoli & Salvador Bertomeu-Sanchez & Antonio Estache & Maria Vagliasindi, 2023. "Does the ownership of utilities matter for social outcomes? A survey of the evidence for developing countries," Journal of Economic Policy Reform, Taylor & Francis Journals, vol. 26(1), pages 24-43, January.
    3. Christine Mawia Julius & Timothy C. Okech, 2021. "Moderation Effect of Government Regulation on the Joint Influence of Water Pricing, Infrastructure Financing, Utility Efficiency and Subsidies on Financial Sustainability of Water Service Providers in," International Journal of Economics and Financial Issues, Econjournals, vol. 11(3), pages 72-80.
    4. D'Amore, Gabriella & Landriani, Loris & Lepore, Luigi & Testa, Maria, 2024. "A multi-criteria model for measuring the sustainability orientation of Italian water utilities," Utilities Policy, Elsevier, vol. 89(C).
    5. Lisa Bagnoli & Salvador Bertomeu & Antonio Estache & Maria Vagliasindi, 2020. "Are the Poor Better Off with Public or Private Utilities ?A Survey of the Academic Evidence on Developing Economies," Working Papers ECARES 2020-24, ULB -- Universite Libre de Bruxelles.
    6. Ricart Casadevall, Sandra, 2016. "Improving the management of water multi-functionality through stakeholder involvement in decision-making processes," Utilities Policy, Elsevier, vol. 43(PA), pages 71-81.
    7. Andrea Acampora & Vincenzo Civitarese & Giulio Sperandio & Negar Rezaei, 2021. "Qualitative Characterization of the Pellet Obtained from Hazelnut and Olive Tree Pruning," Energies, MDPI, vol. 14(14), pages 1-15, July.
    8. Barbosa, Alexandro & Lima, Severino Cesário de & Brusca, Isabel, 2016. "Governance and efficiency in the Brazilian water utilities: A dynamic analysis in the process of universal access," Utilities Policy, Elsevier, vol. 43(PA), pages 82-96.
    9. D'Amore, Gabriella & Landriani, Loris & Lepore, Luigi, 2021. "Ownership and sustainability of Italian water utilities: The stakeholder role," Utilities Policy, Elsevier, vol. 71(C).
    10. Liu, Junqing & Fukushige, Mototsugu, 2020. "Efficiency and pricing of water supply and sewerage services in Japan," Utilities Policy, Elsevier, vol. 62(C).
    11. Piubello Orsini, Luca & Leardini, Chiara & Danesi, Letizia & Guerrini, Andrea & Frison, Nicola, 2023. "Circular economy in the water and wastewater sector: Tariff impact and financial performance of SMARTechs," Utilities Policy, Elsevier, vol. 83(C).
    12. Fabre, Anaïs & Straub, Stéphane, 2019. "The Impact of Public-Private Partnerships (PPPs) in Infrastructure, Health and Education: A Review," TSE Working Papers 19-986, Toulouse School of Economics (TSE), revised Sep 2021.
    13. Peci, Alketa & D’Assunção, Márcio Leite & Holperin, Michelle Moretzsohn & de Souza, Celso Florêncio, 2017. "Regulation inside government: The challenges of regulating a government-owned utility," Utilities Policy, Elsevier, vol. 49(C), pages 61-70.
    14. Zhang, Xue & Rivas, Marcela Gonzalez & Grant, Mary & Warner, Mildred E., 2021. "Water Pricing and Affordability in the US: Public vs Private Ownership," SocArXiv 7mc4r, Center for Open Science.
    15. Molinos-Senante, María & Donoso, Guillermo, 2016. "Water scarcity and affordability in urban water pricing: A case study of Chile," Utilities Policy, Elsevier, vol. 43(PA), pages 107-116.

15. Vicente Montesinos & Isabel Brusca & Francesca Manes Rossi & Natalia Aversano, 2013. "The usefulness of performance reporting in local government: comparing Italy and Spain," Public Money & Management, Taylor & Francis Journals, vol. 33(3), pages 171-176, May.

    Cited by:

    1. Denita Cepiku & Alessandro Hinna & Danila Scarozza & Andrea Bonomi Savignon, 2017. "Performance information use in public administration: an exploratory study of determinants and effects," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(4), pages 963-991, December.
    2. Christophe Maurel & Christophe Favoreu & Damien Gardey & David Carassus, 2014. "Les effets des démarches locales de performance sur le pilotage des services publics," Post-Print hal-03058265, HAL.
    3. Christophe Maurel & Christophe Favoreu & Damien Gardey & David Carassus, 2014. "Les effets des démarches locales de performance sur le pilotage des services publics," Post-Print hal-03057931, HAL.
    4. Veronica Allegrini & Fabio Monteduro & Francesco Del Prete, 2022. "Explaining the Use of Performance Information by Public Managers: Do Task-Related Factors Matter?," Public Organization Review, Springer, vol. 22(4), pages 949-965, December.
    5. Adriana Tiron-Tudor & Cristina Silvia Nistor & Szilveszter Fekete & Andreea Alexandru, 2022. "Factors Influencing Public Higher Education Institutions’ Performance Reporting in the Romanian Context," Administrative Sciences, MDPI, vol. 12(4), pages 1-27, November.

16. Isabel Brusca & Vicente Montesinos & Danny S. L. Chow, 2013. "Legitimating International Public Sector Accounting Standards (IPSAS): the case of Spain," Public Money & Management, Taylor & Francis Journals, vol. 33(6), pages 437-444, November.

    Cited by:

    1. Elaine Stewart & Ciaran Connolly, 2021. "Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 557-592, September.
    2. Andrei-Răzvan CRIȘAN, 2014. "Similarities And Dissimilarities Between The Romanian Public Accounting System And Ipsas 1 – Presentation Of Financial Statements," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 229-235, July.
    3. Wioletta Mierzejewska, 2016. "STRATEGIES AND STRUCTURES OF POLISH SMEs," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    4. Vincenzo Sforza & Riccardo Cimini, 2017. "Running the Obstacle Race towards Public Accounting Harmonization in EU-28: A Temporal Study," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(3), pages 1-49, February.
    5. Fatma Ben Slama, 2024. "International Public Sector Accounting Standards and Economic Growth: An International Study of IPSAS Adoption and Experience," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(3), pages 483-506, June.
    6. Andrei-Razvan Crisan & Cristina Silvia Nistor & Adriana Tiron-Tudor & Tudor Oprisor, 2016. "Ipsas Implementation And Perspectives For Epsas Implementation At The European Union Local Government Levels," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    7. Nicolae Marinescu, 2016. "Spillover Effects From Foreign Direct Investment To Local Smes. An Empirical Study," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    8. Sean Scannell & Vincent Tawiah, 2024. "A Thematic Literature Review on International Public Sector Accounting Standards (IPSAS)," Public Organization Review, Springer, vol. 24(3), pages 1053-1075, September.
    9. Carolyn J. Cordery & Kevin Simpkins, 2016. "Financial reporting standards for the public sector: New Zealand's 21st-century experience," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 209-218, April.
    10. Fresneda Fuentes, Silvia & Hernández Borreguero, Julián, 2018. "Institutional capacity in the accounting reform process in Spanish local governments," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 188-195.
    11. Peña-Miguel, Noemí & De La Peña, Joseba Iñaki, 2018. "New accounting information system: An application for a basic social benefit in Spain," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 28-37.
    12. Aquino, André Carlos Busanelli de & Batley, Richard A., 2022. "Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil," Accounting, Organizations and Society, Elsevier, vol. 98(C).
    13. Sandra Cohen & Sotirios Karatzimas, 2016. "Modernizing government accounting standards in Greece: a case of ‘garbage can’ decision-making," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 173-180, April.
    14. Oana Adriana Gica & Cristina Ioana Balint, 2016. "Tourism Globalization. The Case Of Romania," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.

17. Isabel Brusca & Vicente Montesinos, 2009. "International experiences in whole of government financial reporting: lesson-drawing for Spain," Public Money & Management, Taylor & Francis Journals, vol. 29(4), pages 243-250, July.

    Cited by:

    1. Elaine Stewart & Ciaran Connolly, 2021. "Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 557-592, September.
    2. Andreea CIRSTEA & Stefan Dragos CIRSTEA, 2015. "A Brief Analysis Of Public Sector Consolidated Financial Statements Researches," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 93-99, December.

18. Isabel Brusca & Vicente Montesinos, 2006. "Are Citizens Significant Users of Government Financial Information?," Public Money & Management, Taylor & Francis Journals, vol. 26(4), pages 205-209, September.

    Cited by:

    1. Thompson, Paul N., 2019. "Are school officials held accountable for fiscal stress? Evidence from school district financial intervention systems," Economics of Education Review, Elsevier, vol. 72(C), pages 44-54.
    2. Robbins Geraldine & Turley Gerard & McNena Stephen, 2016. "Benchmarking the financial performance of local councils in Ireland," Administration, Sciendo, vol. 64(1), pages 1-27, May.
    3. Paul N. Thompson & Joseph Whitley, 2017. "The effect of school district and municipal government financial health information on local tax election outcomes: evidence from fiscal stress labels in Ohio," Public Choice, Springer, vol. 170(3), pages 265-288, March.
    4. Cohen, Sandra & Leventis, Stergios, 2013. "Effects of municipal, auditing and political factors on audit delay," Accounting forum, Elsevier, vol. 37(1), pages 40-53.
    5. Alberto ROMOLINI & Elena GORI & Silvia FISSI, 2015. "Public Corporate Governance and Performance Information in Local Utilities: The Different Perceptions of Politicians and Managers," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2015(25), pages 55-77, Decembre.
    6. Carla Del Gesso & Luca Romagnoli, 2021. "Citizen-Centered Reporting: Assessing Popular Financial Reporting Practice in Italian Decentralized Governments," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(2), pages 1-1, July.
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