... in the field of accounting research, especially in the context of reform implementation. Moreover, this study confirms that IPSAS accrual is a spectacle (Uddin et al., 2011). Adoption of accrual accounting is seen as the result of global pressure for a world of standards (Lapsley et al...

... agenda of research which emphasizes the use of case studies as a suitable method to get insights out of multiple experiences. Findings The four articles presented in this special issue, covering the topics of accrual accounting adoption, the use of financial statements by councilors, the use...

...Ricardo Rocha de Azevedo; André Feliciano Lino; André Carlos Busanelli de Aquino; Túlio César Pereira Machado-Martins Purpose The successful implementation of International Public Sector Accounting Standards (IPSAS) depends on the adoption and subsequent maintenance of accrual accounting policies...

... in studies commissioned by the European Commission (e.g. PwC, 2014) is the insufficient education of civil servants in PSA. In several guidelines on the transition to accrual accounting, the importance of capacity building and training is emphasized (e.g. IPSASB, 2011 ; IMF, 2016). In fact, the accounting...

...Sabrina Gigli; Laura Mariani Purpose The purpose of this paper is to examine the change from cash accounting to accrual accounting, identifying and assessing the institutional and organisational barriers that may affect this process. A specific focus on knowledge gaps is provided. Design...

...Tommaso Agasisti; Giuseppe Catalano; Ferdinando Di Carlo; Angelo Erbacci Purpose – The purpose of this paper is to examine the impact of full accrual accounting on the Italian public universities and, in this context, how some technical-accounting problems typical of public sector (recognition...