Debating the impact of accrual accounting and reporting in the public sector

By Tyrone M. Carlin. 2005

270 citations recorded by the source corpus.

Subfields: Economics and Econometrics, Political Science and International Relations, Public Administration

View Paper: https://www.semanticscholar.org/paper/fd1756e956aa3661451ff19a3696c9182c4ed965

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Citations in the corpus

The actual implementation of accruals accounting: Caveats from a case within the UK public sector (2006, background): “It is a study of actual implementation, something viewed by Carlin (2004) as particularly useful.”
Impact of IPSAS on reforming governmental financial information systems: a comparative study (2009, background): “Countries that lead the pack are mainly Anglo-Saxon (Australia, New Zealand, the United Kingdom and the United States), while other countries choose a more conservative approach (Benito et al., 2007; Carlin, 2005; Groot and Budding, 2008; OECD, 2002; Van Der Hoek, 2005).”
On the Implementation of Accrual Accounting: A Study of Conflict and Ambiguity (2009, background): “…challenges to accrual accounting have slowly faded into the background with the wide penetration of accrual accounting in the public sector (Carlin, 2005) and the focus of the debate has shifted to implementation difficulties (Jones, 1992; Christiaens and De Wielemaker, 2003; Christiaens…”
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, background): “…over the pertinence of business-like accrual accounting in public entities, which have different objectives and contexts (see e.g. Becker, Jagalla, & Skærbæk, 2014; Carlin, 2005; Connolly & Hyndman, 2006; Ezzamel, Hyndman, Johnsen, & Lapsley, 2014; Guthrie, 1998; Mellett, 2002; Monsen, 2002).”
Accrual Accounting in EU Local Governments: One Method, Several Approaches (2009, background): “Accounting for non-financial assets is the most complex change in the implementation of accrual accounting in local governments (Guthrie, 1998; Christiaens, 2001), in particular heritage and similar assets (Carlin, 2005), and requires a more active involvement of managers which is not always readily”
The effect of IPSAS on reforming governmental financial reporting: an international comparison (2015, background): “Countries that lead the bunch are mainly Anglo-Saxon (Australia, New Zealand, the United Kingdom and the United States), while other countries choose a more conservative approach (Benito et al., 2007; Carlin, 2005; Christiaens et al., 2010; Groot and Budding, 2008; OECD, 2002; Van der Hoek, 2005).”