Accrual Accounting Reforms: Only for Businesslike (Parts of) Governments

By J. Christiaens, J. Rommel. 2008

224 citations recorded by the source corpus.

Subfields: Political Science and International Relations, Public Administration, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/687b2b2d532c4df0bc84f0728c0a85c28afd5db9

How researchers see this paper

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

In Political Science and International Relations

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

In Public Administration

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

In Strategy and Management

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

Citations in the corpus

• The effect of IPSAS on reforming governmental financial reporting: an international comparison (2015, background): “This study can be seen as a sequel to the comparative European study of Christiaens et al. (2010) from a worldwide perspective.”
• 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): “As shown in other countries Christiaens & Rommel, 2008; Hyndman & Connolly, 2011; Paulsson, 2006), this clearly indicates the unwillingness of politiians to adopt accrual accounting that could require them to delegate their financial decision-making authority to bureaucrats nd professionals.”