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?