Issues

Special Issue: International Public Sector Accounting Standards (IPSAS): Current status, practices, and future agenda. Guest Editor: Mohammad Nurunnabi

Editorial

Mohammad Nurunnabi
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“Does your walk match your talk?” Analyzing IPSASs diffusion in developing and developed countries

Tobias Polzer; Levi Gårseth-Nesbakk; Pawan Adhikari
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Public management systems, accounting education, and compliance with international public sector accounting standards in sub-Saharan Africa

Yosra Mnif Sellami; Yosra Gafsi
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Accounting changes and beyond budgeting principles (BBP) in the public sector: Institutional isomorphism

Nizar Mohammad Alsharari
View articletitled, Accounting changes and beyond budgeting principles (BBP) in the public sector<span class="subtitle-colon">: </span><span class="subtitle">Institutional isomorphism</span>
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Determinants of public sector accounting reforms: A case study of Sri Lanka in rapidly developing Asia

Chitra Sriyani De Silva Lokuwaduge; Keshara De Silva
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Financial Management Information Systems and accounting policies retention in Brazil

Ricardo Rocha de Azevedo; André Feliciano Lino; André Carlos Busanelli de Aquino; Túlio César Pereira Machado-Martins
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Building legitimacy for European public sector accounting standards (EPSAS): A governance perspective

Giovanna Dabbicco; Ileana Steccolini
View articletitled, Building legitimacy for European public sector accounting standards (EPSAS)<span class="subtitle-colon">: </span><span class="subtitle">A governance perspective</span>
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IPSAS for European Union member states as starting points for EPSAS: Analysis of the discourses among countries and stakeholders

Tobias Polzer; Christoph Reichard
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“United in diversity” public sector financial, statistical and budgetary reporting in the European Union

Adriana Tiron-Tudor; Cristina Silvia Nistor; Cristina Alexandrina Stefanescu
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Heritage: the priceless hostage of accrual accounting

Eugenio Anessi-Pessina; Josette Caruana; Mariafrancesca Sicilia; Ileana Steccolini
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Accounting for heritage assets: An analysis of governmental organization comment letters on the IPSAS consultation paper

Natalia Aversano; Johan Christiaens; Paolo Tartaglia Polcini; Giuseppe Sannino
View articletitled, Accounting for heritage assets<span class="subtitle-colon">: </span><span class="subtitle">An analysis of governmental organization comment letters on the IPSAS consultation paper</span>
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Effects of implementation of International Public Sector Accounting Standards on Nigeria’s financial reporting quality

Saheed Adekunle Muraina; Kabiru Isa Dandago
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Firm borrowing capacity, government ownership and real earnings management: Empirical evidence from a developing country

Mouna Ben Rejeb Attia
View articletitled, Firm borrowing capacity, government ownership and real earnings management<span class="subtitle-colon">: </span><span class="subtitle">Empirical evidence from a developing country</span>
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Are higher education institutions in Europe preparing students for IPSAS?

Berit Adam; Isabel Brusca; Eugenio Caperchione; Jens Heiling; Susana Margarida F. Jorge; Francesca Manes Rossi
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