Abstract The development of International Public Sector Accounting Standards (IPSASs)
aims at harmonizing public sector accounting at an international level. IPSASs are intended …

In developed countries, governmental accounting is considered as an integral part and a
successful aspect of public sector reforms. In developing countries, besides being a tool for …

For many years the proponents of New Public Management (NPM) have promised to
improve public services by making public sector organizations much more 'business‐like' …

Over the past 25 years, significant New Public Management (NPM) reforms, particularly
towards accrual accounting, have characterized the public sector in many countries. The …

A movement towards internationally standardized public sector financial reporting started at
the end of the 1990s. This standardization process is led by the non-governmental …

Nonprofit organizations worldwide are confronted with an increasing demand for
accountability and improved financial transparency. Financial reporting by nonprofit …

The diversity in reformed governmental financial information systems created a need for
harmonized international accounting standards, resulting in the elaboration of the IPSAS …

This paper seeks to measure the degree of accrual implementation in EU local government
accounting systems and also tries to give an answer to the question of why accrual …

Drawing on extended new institutional theory, this paper has striven to make heard the
voices of accountants, budget officers, and policy makers involved in implementing public …

Purpose–The purpose of this paper is to shed some light on the reasons and circumstances
why strategic change initiatives based on new public management and managerialism go …