Impact of IPSAS on reforming governmental financial information systems: a comparative study

By J. Christiaens, B. Reyniers, C. Rollé. 2009

209 citations recorded by the source corpus.

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

View Paper: https://www.semanticscholar.org/paper/b45567efeb1ce450ab6d48fa2d3a86623100b996

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

In Public Administration

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

In Strategy and Management

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

Citations in the corpus

• The effect of IPSAS on reforming governmental financial reporting: an international comparison (2015, methodology): “Based on a former comparative study limited to the European situation (Christiaens et al., 2010) and on newly gathered evidence in countries worldwide, this study aims to shed a light on the actual level of reforms of the financial information systems, particularly with regard to the adoption of…”
• The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study (2014, methodology): “Therefore the IPSASB chose IAS/IFRS standards as a basis for public sector standards (Christiaens et al., 2010, 540).”