Title: A theoretical basis for public sector accrual accounting research : current state and perspectives
Authors : Bergmann, Andreas
Fuchs, Sandro
Schuler, Christoph
et. al : No
Published in : Public Money & Management
Publisher / Ed. Institution : Routledge
Issue Date: 4-Sep-2019
License (according to publishing contract) : Licence according to publishing contract
Type of review: Peer review (publication)
Language : English
Subjects : Accrual accounting; Conceptual framework; IPSAS; Public sector accounting
Subject (DDC) : 350: Public administration
657: Accounting
Abstract: Public sector or government accounting has been the subject of many research endeavors. However, scholars have repeatedly criticized the lack of a consistent and well-defined theoretical basis for international research. So far, most researchers have drawn from various streams of theoretical perspectives with often unsatisfactory results. The goal of this paper is to put forward the International Public Sector Accounting Standards Board’s (IPSASB) Conceptual Framework as a point of reference for establishing a better-fitting theoretical basis for public sector accrual accounting research.
Departement: School of Management and Law
Organisational Unit: Institute of Public Management (IVM)
Publication type: Article in scientific journal
DOI : 10.1080/09540962.2019.1654319
ISSN: 0954-0962
URI: https://digitalcollection.zhaw.ch/handle/11475/18442
Appears in Collections:Publikationen School of Management and Law

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