No. 33-2/3, April 2020
Index
- Editorial
- “Does your walk match your talk?” Analyzing IPSASs diffusion in developing and developed countries
- Public management systems, accounting education, and compliance with international public sector accounting standards in sub-Saharan Africa
- Accounting changes and beyond budgeting principles (BBP) in the public sector. Institutional isomorphism
- Determinants of public sector accounting reforms. A case study of Sri Lanka in rapidly developing Asia
- Financial Management Information Systems and accounting policies retention in Brazil
- Building legitimacy for European public sector accounting standards (EPSAS). A governance perspective
- IPSAS for European Union member states as starting points for EPSAS. Analysis of the discourses among countries and stakeholders
- “United in diversity” public sector financial, statistical and budgetary reporting in the European Union
- Heritage: the priceless hostage of accrual accounting
- Accounting for heritage assets. An analysis of governmental organization comment letters on the IPSAS consultation paper
- Effects of implementation of International Public Sector Accounting Standards on Nigeria’s financial reporting quality
- Firm borrowing capacity, government ownership and real earnings management. Empirical evidence from a developing country
- Are higher education institutions in Europe preparing students for IPSAS?