Implementing Accrual Accounting in the Public Sector
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Cited by:
- Cangoz, Mehmet Coskun & Boitreaud, Sebastien & Dychala, Christopher Benjamin, 2018.
"How Do Countries Use an Asset and Liability Management Approach? A Survey on Sovereign Balance Sheet Management,"
MPRA Paper
100309, University Library of Munich, Germany.
- Cangoz,Mehmet Coskun & Boitreaud,Sebastien-000379895 & Dychala,Christopher Benjamin, 2018. "How Do Countries Use an Asset and Liability Management Approach ? A Survey on Sovereign Balance Sheet Management," Policy Research Working Paper Series 8624, The World Bank.
- Raffer, Christian, 2020. "Accrual Accounting and the Local Government Budget - A Matching Evaluation," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224630, Verein für Socialpolitik / German Economic Association.
- Christofzik, Désirée I., 2019.
"Does accrual accounting alter fiscal policy decisions? - Evidence from Germany,"
European Journal of Political Economy, Elsevier, vol. 60(C).
- Christofzik, Désirée, 2019. "Does Accrual Accounting Alter Fiscal Policy Decisions? - Evidence from Germany," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203512, Verein für Socialpolitik / German Economic Association.
- Christofzik, Désirée I., 2019. "Does accrual accounting alter fiscal policy decisions? Evidence from Germany," Working Papers 06/2019, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung.
- Bessho, Shun-ichiro & Hirota, Haruaki, 2023.
"Do public account financial statements matter? Evidence from Japanese municipalities,"
European Journal of Political Economy, Elsevier, vol. 78(C).
- Shun-ichiro Bessho & Haruaki Hirota, 2021. "Do Public Account Financial Statements Matter? Evidence from Japanese Municipalities," CIRJE F-Series CIRJE-F-1172, CIRJE, Faculty of Economics, University of Tokyo.
- Florian Dorn & Stefanie Gaebler & Felix Roesel, 2021.
"Ineffective fiscal rules? The effect of public sector accounting standards on budgets, efficiency, and accountability,"
Public Choice, Springer, vol. 186(3), pages 387-412, March.
- Dorn, Florian & Gaebler, Stefanie & Roesel, Felix, 2019. "Ineffective fiscal rules? The effect of public sector accounting standards on budgets, efficiency, and accountability," Munich Reprints in Economics 78263, University of Munich, Department of Economics.
- Florian Dorn & Stefanie Gäbler & Felix Rösel, 2019. "Ineffective Fiscal Rules? The Effect of Public Sector Accounting Standards on Budgets, Efficiency, and Accountability," ifo Working Paper Series 312, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- 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.
- Désirée I. Christofzik & Florian Dorn & Stefanie Gäbler & Christian Raffer & Felix Rösel, 2020. "Bremst die Doppik öffentliche Investitionen? Ergebnisse aus drei aktuellen Evaluationsstudien [Does Accrual Accounting Reduce Public Investment? Evidence from Three Recent Evaluation Studies]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(9), pages 707-711, September.
- Cecilia Lelly Kewo & Stella Theodora Kewo, 2024. "Measurement of Factors That Can Improve the Implementation of Accrual-Based Accounting in Regional Government Agencies," International Journal of Economics and Financial Issues, Econjournals, vol. 14(5), pages 10-17, September.
- Elisha Adeboye & Gbemisola Labisi & Victor Ekere, 2024. "Enhanced Financial Reporting for Unfunded Obligations in the US Economy," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(5), pages 1637-1646, May.
- André Amante & Phillip Anderson & Thordur Jonasson & Herman Kamil & Mr. Michael G. Papaioannou, 2019. "Sovereign Asset and Liability Management in Emerging Market Countries: The Case of Uruguay," IMF Working Papers 2019/290, International Monetary Fund.
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Keywords
TNM; accounting policy; cash flow; cash accounting; accounts payable; modified cash basis; government accounting; accrual accounting; GFSM; government financial reporting; IPSAS; accounting standards; central government; cash basis; equity investment; local government; cash balance; Financial statements; Fiscal accounting and reporting; Currencies; Australia and New Zealand; Africa;All these keywords.
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