Purpose The purpose of this paper is to analyze the application of budgeting and accounting
bases and their relation to financial accounting reporting systems through a comparative …

This research examines the needs of reforming the government accounting system in Iraq as
a developing country through the adoption of an accrual accounting based on IPSAS. It tries …

A succinct, yet highly informative guide to IPSAS and their application IPSAS Explained
provides a concise summary of the International Public Sector Accounting Standards for …

This study aims to provide a holistic approach of the European Union (EU) fiscal and
financial reporting systems by assessing them through European System of National …

Brazilian governmental accounting is affected by two reform processes: the implementation
of accrual accounting and convergence with the International Public Sector Accounting …

A presente pesquisa discute a legitimação da autoridade de normatização da contabilidade
aplicada ao setor público para a Secretária do Tesouro Nacional (STN), a atuação dos …

The impact of the cost and management accounting system (CMAS) implementation process
in the public sector on its performance has predominantly been researched within the …

W ostatnich latach widoczne jest zwiększenie aktywności w zakresie standaryzacji
rachunkowości sektora publicznego, która przyjmuje zasięg międzynarodowy i postać …

In the last decade many countries implemented reforms in public sector accounting ie many
countries went through process of transition from cash accounting basis to accrual basis …

This paper begins with the assumption that in many public administrations, budgets are not
limited to the role of mere statements to provide additional information; they are …