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On the Adoption of Accrual Accounting in the Public Sector: A Self-Evident and Problematic Reform

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  • Irvine Lapsley
  • Riccardo Mussari
  • Gert Paulsson

Abstract

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Suggested Citation

  • Irvine Lapsley & Riccardo Mussari & Gert Paulsson, 2009. "On the Adoption of Accrual Accounting in the Public Sector: A Self-Evident and Problematic Reform," European Accounting Review, Taylor & Francis Journals, vol. 18(4), pages 719-723.
  • Handle: RePEc:taf:euract:v:18:y:2009:i:4:p:719-723
    DOI: 10.1080/09638180903334960
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    1. repec:eee:accfor:v:37:y:2013:i:3:p:213-230 is not listed on IDEAS
    2. repec:eee:crpeac:v:25:y:2014:i:3:p:272-285 is not listed on IDEAS
    3. repec:eee:crpeac:v:25:y:2014:i:4:p:339-367 is not listed on IDEAS
    4. Raffaele TREQUATTRINI & Fabio NAPPO & Alessandra LARDO, 2015. "Accrual Accounting in the Italian Higher Education System: A Case Study," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2015(24), pages 6-25, June.
    5. repec:eee:crpeac:v:25:y:2014:i:4:p:409-422 is not listed on IDEAS
    6. Fawzi Laswad & Nives Botica Redmayne, 2015. "IPSAS or IFRS as the Framework for Public Sector Financial Reporting? New Zealand Preparers’ Perspectives," Australian Accounting Review, CPA Australia, vol. 25(2), pages 175-184, June.
    7. CĂ©line Du Boys & Emanuele Padovani, 2016. "Local Reactions To The Financial Crisis: What Influence Of National Context Vs Individual Strategies?," Post-Print hal-01470232, HAL.
    8. Kathryn Trewavas & Nives Botica Redmayne & Fawzi Laswad, 2012. "The Impact of IFRS Adoption on Public Sector Financial Statements," Australian Accounting Review, CPA Australia, vol. 22(1), pages 86-102, March.
    9. Mussari Riccardo, 2014. "EPSAS and the Unification of Public Sector Accounting Across Europe," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(3), pages 1-14, December.
    10. repec:bpj:aelcon:v:7:y:2017:i:2:p:137-153:n:2 is not listed on IDEAS
    11. Chandrasiri Abeysinghe & Dinushika Samanthi, 2016. "Accrual Basis and Political Interest in Public Sector Accounting. The Case of a Municipal Council in Sri Lanka," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(3), pages 58-68, July.

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