Accrual Accounting in the Public Sector: Experiences From the Central Government in Sweden

By G. Paulsson. 2006

203 citations recorded by the source corpus.

Subfields: Management Information Systems

View Paper: https://www.semanticscholar.org/paper/fdf21582b9a012646ce0674b5494010d5df0f4c5

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In Management Information Systems

1. Sumohon Matilal
2. C. Kuruppu
3. P. Adhikari

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): “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.”
• Public Sector to Public Services: 20 Years of 'Contextual' Accounting Research (2008, unknown): “The debate links into the management accounting changes of NPM that were directly geared to efficiency, and for that reason practitioners and regulators have introduced such charges (e.g. Christiaens, 2004; Goddard, 2005; Paulsson, 2006).”