1. ZHAW digitalcollection
  2. School of Management and Law
  3. Publikationen
  4. Publikationen School of Management and Law
Full metadata record
DC FieldValueLanguage
dc.contributor.authorBergmann, Andreas-
dc.contributor.authorFuchs, Sandro-
dc.contributor.authorSchuler, Christoph-
dc.date.accessioned2019-10-17T11:32:28Z-
dc.date.available2019-10-17T11:32:28Z-
dc.date.issued2019-09-04-
dc.identifier.issn0954-0962de_CH
dc.identifier.issn1467-9302de_CH
dc.identifier.urihttps://digitalcollection.zhaw.ch/handle/11475/18442-
dc.description.abstractPublic 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.de_CH
dc.language.isoende_CH
dc.publisherRoutledgede_CH
dc.relation.ispartofPublic Money & Managementde_CH
dc.rightsLicence according to publishing contractde_CH
dc.subjectAccrual accountingde_CH
dc.subjectConceptual frameworkde_CH
dc.subjectIPSASde_CH
dc.subjectPublic sector accountingde_CH
dc.subjectTheoretical basisde_CH
dc.subject.ddc350: Öffentliche Verwaltungde_CH
dc.subject.ddc657: Rechnungswesende_CH
dc.titleA theoretical basis for public sector accrual accounting research : current state and perspectivesde_CH
dc.typeBeitrag in wissenschaftlicher Zeitschriftde_CH
dcterms.typeTextde_CH
zhaw.departementSchool of Management and Lawde_CH
zhaw.organisationalunitInstitut für Verwaltungs-Management (IVM)de_CH
dc.identifier.doi10.1080/09540962.2019.1654319de_CH
zhaw.funding.euNode_CH
zhaw.issue8de_CH
zhaw.originated.zhawYesde_CH
zhaw.pages.end570de_CH
zhaw.pages.start560de_CH
zhaw.publication.statuspublishedVersionde_CH
zhaw.volume39de_CH
zhaw.publication.reviewPeer review (Publikation)de_CH
zhaw.webfeedW: Spitzenpublikationde_CH
zhaw.author.additionalNode_CH
Appears in collections:Publikationen School of Management and Law

Files in This Item:
There are no files associated with this item.
Show simple item record
Bergmann, A., Fuchs, S., & Schuler, C. (2019). A theoretical basis for public sector accrual accounting research : current state and perspectives. Public Money & Management, 39(8), 560–570. https://doi.org/10.1080/09540962.2019.1654319
Bergmann, A., Fuchs, S. and Schuler, C. (2019) ‘A theoretical basis for public sector accrual accounting research : current state and perspectives’, Public Money & Management, 39(8), pp. 560–570. Available at: https://doi.org/10.1080/09540962.2019.1654319.
A. Bergmann, S. Fuchs, and C. Schuler, “A theoretical basis for public sector accrual accounting research : current state and perspectives,” Public Money & Management, vol. 39, no. 8, pp. 560–570, Sep. 2019, doi: 10.1080/09540962.2019.1654319.
BERGMANN, Andreas, Sandro FUCHS und Christoph SCHULER, 2019. A theoretical basis for public sector accrual accounting research : current state and perspectives. Public Money & Management. 4 September 2019. Bd. 39, Nr. 8, S. 560–570. DOI 10.1080/09540962.2019.1654319
Bergmann, Andreas, Sandro Fuchs, and Christoph Schuler. 2019. “A Theoretical Basis for Public Sector Accrual Accounting Research : Current State and Perspectives.” Public Money & Management 39 (8): 560–70. https://doi.org/10.1080/09540962.2019.1654319.
Bergmann, Andreas, et al. “A Theoretical Basis for Public Sector Accrual Accounting Research : Current State and Perspectives.” Public Money & Management, vol. 39, no. 8, Sept. 2019, pp. 560–70, https://doi.org/10.1080/09540962.2019.1654319.


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.