On the Adoption of Accrual Accounting in the Public Sector: A Self-Evident and Problematic Reform

By Irvine Lapsley, R. Mussari, G. Paulsson. 2009

277 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Public Administration

View Paper: https://www.semanticscholar.org/paper/096958ba85063f8702fff6f1f1c81a2915f4d1a2

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. L. Oulasvirta
2. Noel Hyndman
3. Levi Gårseth-Nesbakk
4. Ciaran Connolly
5. P. Adhikari

In Management Information Systems

1. L. Oulasvirta
2. Levi Gårseth-Nesbakk
3. P. Adhikari

In Public Administration

1. P. Adhikari
2. Levi Gårseth-Nesbakk
3. L. Oulasvirta
4. Noel Hyndman
5. Ciaran Connolly

Citations in the corpus

• Harmonizing public sector accounting in Europe: thinking out of the box (2016, background): “Despite concerns and criticism, the adoption of accrual accounting is widely seen as a selfevident (Lapsley et al., 2009) and an unstoppable process (Pina et al., 2009).”
• The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study (2014, background): “…(Musgrave and Musgrave, 1988), public monuments, heritage assets, infrastructure assets and community assets, which seldom have any liquid markets and tractable market values and benefit the public at large and not the owner (the public entity) (Pallot, 1992; Barton, 2005; Lapsley et al., 2009).”
• Implementing public sector accruals in OECD member states: Major issues and challenges (2016, background): “…for and against the implementation of public sector accruals – uttered by international organisations, policy makers, standards setters, professional accountants and academics – are claimed to be normative and lacking empirical evidence (Jagalla, Becker, & Weber, 2011; Lapsley et al., 2009).”
• Accruals accounting in the public sector: A road not always taken (2011, background): “…quantification and performance measurement, it has had a profound effect on public sector accounting practices, with the need for accruals accounting being seen as ‘self-evident’ (Lapsley et al., 2009), perceived as progress (Guthrie et al., 2005) and viewed as fashionable (Hepworth, 2002).”