.... In particular, Poland shows no inclination to adopt the IPSAS, but emerges with a sophisticated budgeting system while Malta is more focused on developing its financial reporting in line with the IPSAS. The theoretical lens highlights that while both countries tend towards pragmatic legitimacy, Poland appears...

... status of governmental reporting at the national level. Design/methodology/approach The paper carried out an exploratory data analysis of the harmonisation of statistical, budgetary and financial reporting at the EU level. A mapping visualisation offers a comprehensive overview of the current state...

... and Dale, 1998 ; Schick, 1998). While investors and creditors are familiar to the context of IPSAS-based financial reporting, public sector executives – not to mention citizens – may face considerable difficulties in copying with the new regime. For example, Stanley et al. (2008) recognize...

... and reporting were reformed, introducing greater disclosure of both financial and non‐financial reporting. However, reporting rules and practices still appear to focus more on the “managerial” dimension rather than the social responsiveness dimension, including citizens' and stakeholders' engagement...

...Antonio M. López Hernández; Carmen Caba Pérez Financial reporting information had been aimed mainly at internal users and audit offices, but this has changed in recent years. Potential users have widened, among whom we should mention certain financial institutions, owing to their particular...

...Mohamad Tayib; Hugh M. Coombs; J.R.M. Ameen This study investigates and explores the needs and demands of Malaysian local authority taxpayers for financial information published by Malaysian local authorities. The study found, in the absence of standard financial reporting requirements placed...