The harmonization of government financial information systems: the role of the IPSASs

By Bernardino Benito, I. Brusca, V. Montesinos. 2007

205 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Political Science and International Relations

View Paper: https://www.semanticscholar.org/paper/59e24a4a5c2997736825560faf8e1f57d565acc1

How researchers see this paper

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

In Economics and Econometrics

1. J. Christiaens

In Political Science and International Relations

1. P. Van Cauwenberge
2. Francesca Manes‐Rossi
3. C. Vanhee
4. Natalia Aversano
5. J. Christiaens
6. L. Oulasvirta

Citations in the corpus

• The effect of IPSAS on reforming governmental financial reporting: an international comparison (2015, background): “…included in the previous study (Christiaens et al., 2010) were also part of the current sample.2 The differences in culture, historical context or in structural elements of each country may influence the public sector reforms and the accounting systems (Benito et al., 2007; Pina et al., 2009).”
• Impact of IPSAS on reforming governmental financial information systems: a comparative study (2009, background): “Benito et al. (2007) have demonstrated that the IPSAS are an important stimulus for the harmonization of financial information systems in the public sector.”