... because of its superior technical capability. ICASL cultivated a way of thinking about accrual accounting by executing relational influence generated through professional knowledge, and connections with the government and public sector accountants. Research limitations/implications Findings should...

... commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Accrual accounting Cultural heritage Financial valuation Heritage assets Monetary values...

...Adriana Bruno; Irvine Lapsley Purpose The purpose of this paper is to add to our understanding of the nature of accrual accounting by examining the process involved in its construction, as a dynamic and controversial process. This paper reveals how it is built and constantly modified, reinforced...

...Helen Irvine Purpose The aim of this paper is to examine the process of change in an Australian not‐for‐profit organization, from a cash‐based to an accrual‐based accounting system. Its particular focus is the relationship between the image portrayed by accrual accounting adoption...