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Financial accounting reform in Flemish municipalities: an empirical study of implementation and annual financial reports

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  • Johan Christiaens

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  • Johan Christiaens, 1999. "Financial accounting reform in Flemish municipalities: an empirical study of implementation and annual financial reports," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 803-804.
    • Handle: RePEc:taf:euract:v:8:y:1999:i:4:p:803-804
    DOI: 10.1080/096381899335826
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    Cited by:

    1. Manuel Pedro Rodríguez Bolívar, 2017. "Policy makers’ perceptions on the transformational effect of Web 2.0 technologies on public services delivery," Electronic Commerce Research, Springer, vol. 17(2), pages 227-254, June.
    2. Tiron Tudor, Adriana & Blidisel, Rodica, 2007. "Romanian accrual accounting experience in public higher education sector," MPRA Paper 6691, University Library of Munich, Germany, revised 19 Dec 2007.
    3. Syarifuddin, 2018. "Accrual Basis Landscape: The Absence of Political Will in Preventing Dysfunctional Behaviour in Indonesia," GATR Journals afr160, Global Academy of Training and Research (GATR) Enterprise.
    4. Eriotis, Nikolaos & Stamatiadis, Filippos & Vasiliou, Dimitrios, 2011. "Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation," MPRA Paper 30246, University Library of Munich, Germany.
    5. 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.
    6. 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.
    7. Khoirul Aswar & Siti Zabedah Saidin, 2018. "The Influencing Factors On The Level Of Accrual Accounting Adoption: A Conceptual Approach," Romanian Economic Business Review, Romanian-American University, vol. 13(2), pages 30-36, June.
    8. Alessandra Allini & Adele Caldarelli & Rosanna Span?, 2017. "La disclosure nei Piani della Performance delle universit? italiane. Intenti simbolici verso approcci sostanziali di legittimazione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 37-59.
    9. Isabella Mozzoni & Simone Fanelli & Antonello Zangrandi, 2017. "Il confronto di performance economico-finanziarie nelle Universit?: un possibile modello di analisi per indici," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 91-112.
    10. Ouda, H.A.G., 2005. "Transition to Accrual Accounting in the Public Sector of Developed and Developing Countries : Problems and Requirements. With Special Focus on the Netherlands and Egypt," Other publications TiSEM dc37e60a-cd56-49a7-971f-6, Tilburg University, School of Economics and Management.
    11. Khoirul Aswar & Siti Zabedah Saidin, 2018. "Accrual Accounting Adoption In Java Municipalities: An Empirical Investigation," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 11(3), pages 24-30, December.
    12. Tiron Tudor, Adriana & Blidisel, Rodica, 2007. "Accrual Accounting Experience In The Romanian Public Higher Education Sector," MPRA Paper 6690, University Library of Munich, Germany, revised 13 Jan 2008.

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