... Goals (SDG) achievements. This study examines the relationship between accrual accounting practices at the government level and progress in the social pillar of the SDGs in EU Member States from 2016 to 2022. Design/methodology/approach The social pillar of the SDGs is based on a composite index...

...Silvia Fissi; Alberto Romolini; Valentina Marchi; Elena Gori Purpose The need for accrual accounting standard-setting in the public sector has been a topic of discussion in the European Union for many years. Stakeholder participation and resistance to change are crucial aspects when designing...

...Gioacchino Benfante; Alessandro Casali; Isabella Mozzoni; Marco Ferretti Purpose This research aims to contribute to the ongoing debate on the prospective advantages of implementing accrual accounting in countries where such a transition is underway, with a focus on Italian municipalities...

... management Accrual accounting Budget execution Vulnerability Sustainability Political factors Greek municipalities The exploration of earnings management (EM) has garnered significant attention and still remains at the forefront of interest, both in the private as well as in the public sector...

... reflecting commercial practice but with less emphasis on comprehensive statements of financial position) or “cash with accrual” (where cash accounting and cash-based reporting framework are maintained but supplemented by additional accrual accounting and accrual disclosures). Since the 1980s...

... execution and monitoring, monthly and end-of-year financial reporting and audit, which is based on accrual accounting (Ball, 2021). Other associated features of the New Zealand public financial management system are the high levels of accountability and transparency and the use of independently established...

... at http://creativecommons.org/licences/by/4.0/legalcode International Public Sector Accounting Standards (IPSAS) Accrual accounting Recognition Measurement Disclosure Italy The harmonization of accounting systems is currently undergoing an intense debate, concerning first...

...Sandra Cohen; Ioanna Malkogianni Purpose This study analyses the engagement of Greek municipalities in earnings management activities through the manipulation of their accrual accounts. It aims at identifying whether discretionary accruals are associated with certain financial sustainability...

... agency [7] : Parliamentary influence Financial management regulations Efficiency Agencies Full cost information Accrual accounting Like many other countries, The Netherlands have experienced a wave of New Public Management (NPM) reforms from the early 1980s onwards. Although these were...

... in the context of consolidated financial statements need to play a role in a PSA curriculum. Given the fact that many EU member states have already applied accrual accounting and assuming that the European Commission's EPSAS initiative will be successful, it can be inferred that the accrual basis...