EFFECTS OF BUDGETARY AND ACCRUALS ACCOUNTING COEXISTENCE: EVIDENCE FROM ITALIAN LOCAL GOVERNMENTS

By Eugenio Anessi-Pessina, I. Steccolini. 2007

134 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Public Administration

View Paper: https://www.semanticscholar.org/paper/62c3a86f4a90431c61cce6a1bc08bc9810a25675

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. Noel Hyndman
2. Levi Gårseth-Nesbakk
3. P. Adhikari

In Management Information Systems

1. Levi Gårseth-Nesbakk
2. P. Adhikari
3. Mariannunziata Liguori

In Public Administration

1. P. Adhikari
2. Levi Gårseth-Nesbakk
3. Noel Hyndman
4. Mariannunziata Liguori

Citations in the corpus

• Implementing public sector accruals in OECD member states: Major issues and challenges (2016, background): “Whilst some academics are apparently convinced of the benefits of accrual accounting (see e.g. Anessi-Pessina & Steccolini, 2007; Ball, 2012; Bergmann, 2012; Caperchione, 2006; Chan, 2003; Likierman, 2003; Lüder & Jones, 2003), others have raised concerns over the pertinence of business-like…”
• 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”