International public sector accounting standards (IPSAS): current status, practices and future agenda

被引：2

作者：

Nurunnabi, Mohammad

机构：

来源：

INTERNATIONAL JOURNAL OF PUBLIC SECTOR MANAGEMENT | 2020年 / 33卷 / 2/3期

关键词：

REFORMS; ACCOUNTABILITY;

D O I：

10.1108/IJPSM-04-2020-345

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

引用

页码：113 / 115

页数：3

共 22 条

[1] A Thematic Literature Review on International Public Sector Accounting Standards (IPSAS)
Scannell, Sean
Tawiah, Vincent
PUBLIC ORGANIZATION REVIEW, 2024, 24 (03) : 1053 - 1075
[2] International Public Sector Accounting Standards (IPSASs): A systematic literature review and future research agenda
Schmidthuber, Lisa
Hilgers, Dennis
Hofmann, Sebastian
FINANCIAL ACCOUNTABILITY & MANAGEMENT, 2022, 38 (01) : 119 - 142
[3] Harmonisation of public sector accounting in the EU - Are IPSAS suitable as a basis for the development of European standards (EPSAS)?
Wuestemann, Sonja
Conrath-Hargreaves, Annemarie
BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS, 2015, 67 (06): : 620 - 642
[4] The impact of International Public Sector Accounting Standards on economic policy uncertainty
Hesarzadeh, Reza
Saadat Behbahaninia, Parisa
PUBLIC MONEY & MANAGEMENT, 2024, 44 (03) : 187 - 195
[5] Implementation of the international public sector accounting standards in Europe. Variations on a global theme
Polzer, Tobias
Grossi, Giuseppe
Reichard, Christoph
ACCOUNTING FORUM, 2022, 46 (01) : 57 - 82
[6] The future of public sector accounting research. A polyphonic debate
Grossi, Giuseppe
Steccolini, Ileana
Adhikari, Pawan
Brown, Judy
Christensen, Mark
Cordery, Carolyn
Ferry, Laurence
Lassou, Philippe
McDonald III, Bruce
Raudla, Ringa
Sicilia, Mariafrancesca
Vinnari, Eija
QUALITATIVE RESEARCH IN ACCOUNTING AND MANAGEMENT, 2023, 20 (01) : 1 - 37
[7] Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review
Polzer, Tobias
Adhikari, Pawan
Nguyen, Cong Phuong
Garseth-Nesbakk, Levi
JOURNAL OF PUBLIC BUDGETING ACCOUNTING & FINANCIAL MANAGEMENT, 2023, 35 (03) : 309 - 332
[8] Accrual accounting in the public sector of emerging economies: Bibliometric analysis and future research
Salato, Rui
Gomes, Patricia
Ferreira, Carlos
PUBLIC MONEY & MANAGEMENT, 2024, 44 (05) : 376 - 388
[9] The public accountants perception in relation to the Brazilian Accounting Standards Applied to the Public Sector (NBCASP)
Piccoli, Marcio Roberto
Klann, Roberto Carlos
REVISTA DO SERVICO PUBLICO, 2015, 66 (03): : 425 - 447
[10] New development: The conceptual underpinnings of international public sector accounting
Ellwood, Sheila
Newberry, Susan
PUBLIC MONEY & MANAGEMENT, 2016, 36 (03) : 231 - 234

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