Faber MJ, Bosscher RJ, Chin A Paw MJ, van Wieringen PC. Effects of exercise programs on
falls and mobility in frail and pre-frail older adults: a multicenter randomized controlled trial …

Purpose The purpose of this study is to discuss the most relevant literature related to the
adoption of International Public Sector Accounting Standards (IPSAS) in the public sector in …

Management tools are often argued to ameliorate public service performance. Indeed,
evidence has emerged to support positive outcomes related to the use of management tools …

This paper investigates the reform of public accounting in Portugal through the IPSAS
adoption highlighting the perception of different stakeholders. Two competing theories (NPM …

This research uses a comprehensive bibliometric analysis to explore the literature on public
sector accounting practices and their impact on accountability and transparency. The …

Purpose The purpose of this paper is to research the use of accounting information by
politicians. Based on the Portuguese Parliament setting, it seeks to understand how useful …

This article provides new empirical evidence about Flemish municipal councilors' use of
financial information in the yearly budget debate. Since councilors generally do not handle …

Sažetak This paper explores the use of accounting information at the local and regional
government level in Croatia. Accountants provide cost accounting information mainly on …

Purpose The highest decision-making body in a municipality is the council, whose members
are elected every fourth year. Therefore, local politicians are in the key position in using …

Cost accounting in public organizations is not often studied from a comparative perspective,
particularly at the national level of government. While it is often claimed that factors such as …