On the adoption of accrual accounting in the public sector: A self-evident and problematic reform

European Accounting Review

Volumn 18, Issue 4, 2009, Pages 719-723

  Lapsley, Irvine ^a   Mussari, Riccardo ^b   Paulsson, Gert ^c  

^a UNIVERSITY OF EDINBURGH BUSINESS SCHOOL   (United Kingdom)

^b UNIVERSITY OF SIENA   (Italy)

^c LUND UNIVERSITY   (Sweden)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 75249100575     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/09638180903334960     Document Type: Article

References (13)

1. Brunsson, N., Jacobsson, B. and Associates (2000) A World of Standards (Oxford: Oxford University Press).
2. Guthrie, J., Humphrey, C., Jones, L.R. and Olson, O. (Eds.) (2005) International Public Financial Management Reform: Progress, Contradictions and Challenges (Greenwich, CT: Information Age).
3. Hood, C. (1991) A public management for all seasons?, Public Administration, 69(1), pp. 3-19.
4. Hood, C. (1995) The 'new public management' in the 1980s: variations on a theme, Accounting, Organizations and Society, 20(2/3), pp. 93-109.
5. IFAC (International Federation of Accountants) (2000) Governmental Financial Reporting, Issues and Practice, IFAC Public Sector Committee, May (New York: IFAC).
6. IPSASB (International Public Sector Accounting Standards Board) (2008) Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Consultation Paper, September (New York: IFAC).
7. Mautz, R. (1988) Monuments, mistakes and opportunities [Editorial], Accounting Horizons, June, pp. 123-128.
8. Newberry, S. and Pallot, J. (2005) A wolf in sheep's clothing? Wider consequences of the financial management system of the New Zealand central government, Financial Accountability and Management, 21(3), pp. 263-277.
9. Olson, O., Guthrie, J. and Humphrey, C. (1998) Global Warning! Debating International Developments in New Public Financial Management (Oslo: Cappelen Akademisk Forlag).
10. Pallot, J. (1990). The nature of public assets: a response to Mautz, Accounting Horizons, June, pp. 79-85.
11. Pallot, J. (1992) Elements of a theoretical framework for public sector accounts, Accounting, Auditing and Accountability Journal, 5(1), pp. 38-59.
12. Pallot, J. (1997) Infrastructure accounting for local authorities, Financial Accountability and Management, 13(3), pp. 225-242.
13. Wynne, A. (2008) Accrual accounting for the public sector a fad that has had its day?, International Journal on Governmental Financial Management, pp. 117-132.