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2009•European Accounting ReviewRequires access

On the Adoption of Accrual Accounting in the Public Sector: A Self-Evident and Problematic Reform

Irvine Lapsley, Riccardo Mussari, Gert Paulsson

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Abstract

In this brief foreword, we comment on the nature and extent of the adoption of accrual accounting throughout the public sector of economies internationally, by focusing on two facets of this reform...

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In this brief foreword, we comment on the nature and extent of the adoption of accrual accounting throughout the public sector of economies internationally, by focusing on two facets of this reform...

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OpenAlex reports 287 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

In this brief foreword, we comment on the nature and extent of the adoption of accrual accounting throughout the public sector of economies internationally, by focusing on two facets of this reform...

Key concepts: Accrual, Accounting, Business, Public sector, Governmental accounting, Management accounting, Accounting information system, Financial accounting

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