Accruals accounting in the public sector: A road not always taken
By Noel Hyndman, Ciaran Connolly. 2011
200 citations recorded by the source corpus.
Subfields: Public Administration, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/669e784c7656e21b596d712dff654791c1ea562d
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In Public Administration
In Strategy and Management
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): “…controversial reform even in developed countries and the bulk of the existing literature has questioned the relevance f accrual accounting in public organizations, which have different contexts and objectives (Carlin, 2005; Guthrie, 1998; epworth, 2003; Hyndman & Connolly, 2011; Paulsson, 2006).”
- Implementing public sector accruals in OECD member states: Major issues and challenges (2016, methodology): “…statistics (i.e. the GFS and the ESA) (see e.g. European Commission, 2012, 2013), certainly delineates the potency of coercive pressures, as shown in the extent institutional-based studies (Adhikari et al., 2013; Ball & Craig, 2010; Carpenter & Feroz, 2001; Hyndman & Connolly, 2011; Irvine, 2008).”