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000058467 005__ 20200221144259.0
000058467 0247_ $$2doi$$a10.1177/0020852316665048
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000058467 037__ $$aART-2016-97527
000058467 041__ $$aeng
000058467 100__ $$aManes-Rossi, F.
000058467 245__ $$aIntroduction: The Gordian knot of public sector accounting and the role of the International Public Sector Accounting Standards
000058467 260__ $$c2016
000058467 5060_ $$aAccess copy available to the general public$$fUnrestricted
000058467 5203_ $$aThe international framework: accrual accounting prevalence European countries, as well as other countries worldwide, have recently witnessed profound changes in their accounting systems at all levels of government. These reforms have at their core the need for high-quality and relevant financial information that would eventually be used for transparency and accountability purposes. They have mainly been inspired by the private sector and they encapsulate almost unanimously the application of accrual accounting (Lapsley et al., 2009). In their effort to develop a robust accrual accounting reference framework, several countries have considered the use of the International Public Sector Accounting Standards (IPSAS) as a benchmark of high-quality standards that enjoys international acceptance....
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000058467 590__ $$a1.35$$b2016
000058467 591__ $$aPUBLIC ADMINISTRATION$$b23 / 47 = 0.489$$c2016$$dQ2$$eT2
000058467 592__ $$a0.685$$b2016
000058467 593__ $$aSociology and Political Science$$c2016$$dQ1
000058467 593__ $$aPublic Administration$$c2016$$dQ2
000058467 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000058467 700__ $$aCohen, S.
000058467 700__ $$aCaperchione, E.
000058467 700__ $$0(orcid)0000-0002-2897-1744$$aBrusca, I.$$uUniversidad de Zaragoza
000058467 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000058467 773__ $$g82, 4 (2016), 718-723$$pInt. rev. adm. sci.$$tINTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES$$x0020-8523
000058467 8564_ $$s124508$$uhttps://zaguan.unizar.es/record/58467/files/texto_completo.pdf$$yVersión publicada
000058467 8564_ $$s59873$$uhttps://zaguan.unizar.es/record/58467/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000058467 909CO $$ooai:zaguan.unizar.es:58467$$particulos$$pdriver
000058467 951__ $$a2020-02-21-13:31:15
000058467 980__ $$aARTICLE