... Limited Licensed re-use rights only Public sector accounting Governmental accounting National accounts IPSAS Eurostat In more recent years, research in public sector accounting has been sorted into an “old” debate on technical issues and a “new” debate on its social nature (Bisogno...

... that is also necessary – as, in fact, the worlds of public and private actors intersect – as exemplified by the existence of MOC. Fiscal rules Public sector accounting Fiscal debt constraint Municipally owned companies Non-consolidation Off-budget activity The authors wish to thank the editor...

... revealed that, while most public sector accounting guidelines and legislation are in place, government departments are still using cash accounting. The current accounting information system seems to be unsuitable for accrual accounting. Respondents assigned a poor rating to the effectiveness of public...