On the Implementation of Accrual Accounting: A Study of Conflict and Ambiguity

By Michela Arnaboldi, Irvine Lapsley. 2009

131 citations recorded by the source corpus.

Subfields: Management Information Systems, Political Science and International Relations, Public Administration

View Paper: https://www.semanticscholar.org/paper/44a5021ae6e204105ae3a01495c74e19af259539

How researchers see this paper

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

In Management Information Systems

1. Sumohon Matilal
2. C. Kuruppu
3. P. Adhikari

In Political Science and International Relations

1. P. Adhikari

In Public Administration

1. P. Adhikari

Citations in the corpus

• Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments (2013, background): “In addition, as has been observed in other counties that have embraced accruals (see Arnaboldi & Lapsley, 2009), there eems to be ambiguity over what kinds of assets should be included in the financial statements and the valuation methods that hould be adopted.”