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Relevant bibliographies by topics / Public sector accounting

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Journal articles

Academic literature on the topic 'Public sector accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 12 June 2025

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Journal articles on the topic "Public sector accounting"

1

Clarke, Peter J. "Public sector accounting." British Accounting Review 21, no. 3 (1989): 294–95. http://dx.doi.org/10.1016/0890-8389(89)90107-8.

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2

Johnsen, Age, and Irvine Lapsley. "Reinventing Public Sector Accounting." Financial Accountability and Management 21, no. 3 (2005): 259–62. http://dx.doi.org/10.1111/j.0267-4424.2005.00219.x.

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3

Mussari, Riccardo, and Daniela Sorrentino. "Italian Public Sector Accounting Reform: A Step Towards European Public Sector Accounting Harmonisation." Accounting, Economics, and Law: A Convivium 7, no. 2 (2017): 137–53. http://dx.doi.org/10.1515/ael-2017-0006.

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Abstract This paper discusses post-New Public Management (NPM) approaches to current patterns of public management reforms as a path-dependent phenomenon and as proposing corrective solutions to unintended shortcomings of NPM-inspired reforms. Public sector accounting reforms are seen as developing coherently with general public managerial reforms, and as showing a shift in the prioritised purposes assigned to public accounts in line with the overall design of projected reform-making. EU public sector accounting harmonisation is interpreted in this framework, and the Italian experience of public sector accounting reform is discussed in the light of EU membership. Particular emphasis is given to the likely overlap between national and government accounting due to increasingly shared purposes, whereby the former acquires a functional supportive role to the latter. Considerations on the drivers, as well as on the technical solutions of the new Italian public sector accounting system, suggest that Italian public sector accounting has taken a step in the direction of European public sector accounting harmonisation. Finally, the Italian case provides evidence of post-NPM-like accounting reform, contributing to the scanty empirical research on this topic.

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4

Dedic, Slavomir. "Contingency factors public sector accounting." Poslovna ekonomija 11, no. 1 (2017): 120–38. http://dx.doi.org/10.5937/poseko11-14584.

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5

Zaman Mir, Monir, and Abu Shiraz Rahaman. "Accounting and public sector reforms." Accounting, Auditing & Accountability Journal 20, no. 2 (2007): 237–68. http://dx.doi.org/10.1108/09513570710741019.

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6

Brusca, Isabel, and Juan Carlos Martínez. "Adopting International Public Sector Accounting Standards: a challenge for modernizing and harmonizing public sector accounting." International Review of Administrative Sciences 82, no. 4 (2016): 724–44. http://dx.doi.org/10.1177/0020852315600232.

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7

Chopra, Shivani Inder. "IPSAS: Reforming Public Sector Accounting Language." Management Accountant Journal 54, no. 4 (2019): 33. http://dx.doi.org/10.33516/maj.v54i4.33-36p.

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8

De Silva Lokuwaduge, Chitra Sriyani, and Keshara De Silva. "Determinants of public sector accounting reforms." International Journal of Public Sector Management 33, no. 2/3 (2020): 191–205. http://dx.doi.org/10.1108/ijpsm-03-2019-0085.

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Purpose The purpose of this paper is to extend the New Public Financial Management concept and the contingency model approach to an analysis of the determinants of the accrual-based International Public Sector Accounting Standards (IPSAS) adoption process as a financial management reform in Sri Lanka, a developing country in Asia. Design/methodology/approach Based on the prior literature, this paper develops a framework to highlight the importance of accrual-based reforms in public sector accounting policies to enable better transparency and accountability. It shows the extent to which Sri Lankan public sector institutions have adopted IPSAS-based accounting standards and the limitations of adopting these standards in a developing country, using documentary analysis. Findings In developing countries, the public sector faces practical problems when adopting reforms due to limited institutional capacity, high political involvement and bureaucracy in decision making. This paper concludes that significant policy changes towards the adoption of international accounting standards have gained momentum over the last decade in Sri Lanka while the much larger economies in Asia are still studying this process. However, the prevailing political uncertainty in Sri Lanka has negatively impacted the implementation process. Originality/value Relatively little is known about the diffusion of, and the difficulties in, implementing accrual-based IPSAS in the Asian region. This paper is an attempt to fill this gap by exploring the Sri Lankan experience. This could be applied by other developing countries in Asia, including the high-growth nations, for policy adoption and accounting harmonisation.

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9

Makaronidis, Alexandre. "European Public Sector Accounting Standards (EPSAS)." Accounting, Economics, and Law: A Convivium 7, no. 2 (2017): 155–60. http://dx.doi.org/10.1515/ael-2017-0008.

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Abstract This article represents solely the views of its author. It is based on a transcript of a speech delivered at the international workshop on “Which accounting regulation for Europe’s economy and society?” organised under the auspices of the European Parliament in Strasbourg, on 20 May 2015, in tribute to Mr Jérôme Haas (1963–2014), first chairman of the Accounting Standards Authority of France (ANC).

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10

Heald, David. "Challenges for European Public Sector Accounting." Accounting, Economics, and Law: A Convivium 7, no. 2 (2017): 131–35. http://dx.doi.org/10.1515/ael-2017-0021.

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Abstract This article is based upon the transcript of a speech given at the international workshop on “Which accounting regulation for Europe’s economy and society?” held at the European Parliament, Strasbourg, on May 20, 2015, in tribute to Mr Jérôme Haas (1963–2014), first chairman of the Accounting Standards Authority of France (ANC).

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