Accrual Accounting in EU Local Governments: One Method, Several Approaches

By Vicente Pina, Lourdes Torres, Ana Yetano. 2009

236 citations recorded by the source corpus.

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

View Paper: https://www.semanticscholar.org/paper/ec93ce49d7de077ff5eb7cc70d2b10155da7a2dd

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. Noel Hyndman
6. Levi Gårseth-Nesbakk
7. J. Christiaens
8. Ciaran Connolly

In Public Administration

1. P. Adhikari
2. Levi Gårseth-Nesbakk
3. P. Van Cauwenberge
4. Francesca Manes‐Rossi
5. C. Vanhee
6. Natalia Aversano
7. Noel Hyndman
8. J. Christiaens

In Strategy and Management

1. P. Adhikari
2. Levi Gårseth-Nesbakk
3. P. Van Cauwenberge
4. Francesca Manes‐Rossi
5. C. Vanhee
6. Natalia Aversano
7. J. Christiaens
8. Sandra Cohen

Citations in the corpus

• The effect of IPSAS on reforming governmental financial reporting: an international comparison (2015, methodology): “…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).”
• Accruals accounting in the public sector: A road not always taken (2011, background): “Moreover, research indicates that institutional pressures for governments to adopt generally accepted accounting principles, and thus accruals accounting, may stem from normative pressures from professional (accounting) associations (DiMaggio and Powell, 1983; Pina et al., 2009).”
• 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): “s observed by Mir and Rahaman (2005), the underlying reason for selecting unstructured interviews was to facilitate free owing conversations.”
• Implementing public sector accruals in OECD member states: Major issues and challenges (2016, background): “The public finance system in many central European countries has been different to the Anglo-Saxon tradition given the centralisation of power over the budget (Pina et al., 2009).”
• Harmonizing public sector accounting in Europe: thinking out of the box (2016, background): “Despite concerns and criticism, the adoption of accrual accounting is widely seen as a selfevident (Lapsley et al., 2009) and an unstoppable process (Pina et al., 2009).”