The efficient management of the available resources in local governments has been a topic
of high interest in the field of public sector. We provide an extensive and comprehensive …

The efficient management of the available resources in local governments has been a topic
of high interest in the field of public sector. We provide an extensive and comprehensive …

In recent years, concerns about the increasing generation of municipal solid waste, together
with related health and environmental issues and regulatory changes, have motivated …

This paper has two main objectives. Firstly, it reviews relevant literature on the experiences
of different levels of governments worldwide in adopting public sector accrual accounting …

Many governments have replaced traditional cash-based accounting with some form of
accrual-based accounting system. However, empirical evidence on the effects of the public …

Efficient and effective management of public resources is essential at all levels of
government. This issue has gained momentum due to the strains that affected public sector …

Purpose The objective of this study is to examine the perceived usefulness of accrual
accounting-based financial information for accountability and for supporting decision …

International organizations have encouraged national governments to switch from traditional
cash-based to business-like accrual accounting, on the presumption that long-run benefits …

This study aims to explore government accrual-based IPSAS implementation level
measurements and to test the measures associated with central government fiscal …

Severe fiscal problems, the insufficient comparability of financial information and increasing
demands for better accountability require national governments and international …