Government Accounting: An Assessment of Theory, Purposes and Standards

By J. L. Chan. 2003

298 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Public Administration

View Paper: https://www.semanticscholar.org/paper/11269b34431faf8ecb5222663e51fa5c9ba9b87c

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Citations in the corpus

The harmonization of government financial information systems: the role of the IPSASs (2007, background): “The standards of IPSASB can be a reference for national governments, and in this sense some authors agree that governmental accounting must approach them (see in this respect Fédération des Esperts Comptables Européens (Adhemar, 2002; Bac, 2003; Chan, 2003; FEE, 2003).”
Accrual Accounting in EU Local Governments: One Method, Several Approaches (2009, background): “Fiscal transparency is an attribute of limited government, since to give out information is to cede authority (Chan, 2003).”
The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences (2014, background): “Accrual accounting, in particular, is claimed to support better-informed decisions (when compared with the traditional cash-based system) on the balance between current and capital expenditure, taking into account the opportunity cost of capital and its consumption over time (Anessi-Pessina and Stec”
Is E-Government Promoting Convergence Towards More Accountable Local Governments? (2010, background): “Authors such as Kopits and Craig ( 1998 ), Chan ( 2003 ), Mack and Ryan ( 2006 ), Torres, Pina, and Acerete ( 2006 ), and Peters ( 2007 ) consider governmental financial reports as key tools to satisfy public financial accountability and highlight the need to open financial data to the public becaus”
Public sector accrual accounting: institutionalising neo‐liberal principles? (2007, background): “Of special concern has been that the fundamental purpose of governmental accounting is protection of public money, and that business sector accounting practices were not devised for that purpose (Pallot, 1992, pp. 39-40; Chan, 2003).”
The effect of IPSAS on reforming governmental financial reporting: an international comparison (2015, background): “As the present study highlights, these NPM reforms tend to adopt accounting systems based on accruals as a tool to gain wider accountability in a democratic system and in a free market (Chan, 2003).”
The actual implementation of accruals accounting: Caveats from a case within the UK public sector (2006, background): “Indeed, it is argued that without such movement some of the NPM changes would be weakened (Chan, 2003; Likierman, 2003).”