The Institutionalization of a New Accrual-based Public Sector Accounting System: The Case of Cape Verde*
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DOI: 10.1080/01900692.2020.1728312
Abstract: ABSTRACT This paper analyses the process of institutionalization of a new public sector accounting system. Taking the Cape Verdean Central Government as setting, it seeks to understand what have been the main factors interfering in… read more here.
Keywords: sector; system; public sector; sector accounting ... See more keywords
Building legitimacy for European public sector accounting standards (EPSAS)
Sign Up to like & getrecommendations! Published in 2019 at "International Journal of Public Sector Management"
DOI: 10.1108/ijpsm-12-2018-0264
Abstract: Purpose The purpose of this paper is to look at the European public sector accounting standards (EPSAS) project development path to explore how governance and legitimacy issues intertwine when a new standard-setting system is developed.… read more here.
Keywords: accounting standards; public sector; sector accounting;