Top 10 articles by CPY in category 1 “Changes to financial reporting systems”
| Author(s) and year | Title | Source | CPY |
|---|---|---|---|
| Bracci et al. (2015) | Public sector accounting, accountability and austerity: More than balancing the books? | Accounting, Auditing and Accountability Journal | 16.56 |
| Christiaens et al. (2015) | The effect of IPSAS on reforming governmental financial reporting: an international comparison | International Review of Administrative Sciences | 13.78 |
| Lapsley et al. (2009) | On the adoption of accrual accounting in the public sector: A self-evident and problematic reform | European Accounting Review | 10.87 |
| Pina et al. (2009) | Accrual accounting in EU local governments: One method, several approaches | European Accounting Review | 10.67 |
| Oulasvirta (2014) | The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study | Critical Perspectives on Accounting | 10.20 |
| Adhikari and Gårseth-Nesbakk (2016) | Implementing public sector accruals in OECD member states: Major issues and challenges | Accounting Forum | 8.75 |
| Christensen et al. (2019) | Enabling global accounting change: Epistemic communities and the creation of a “more business-like” public sector | Critical Perspectives on Accounting | 8.00 |
| Christiaens et al. (2010) | Impact of IPSAS on reforming governmental financial information systems: A comparative study | International Review of Administrative Sciences | 7.21 |
| Adhikari et al. (2013) | Dissemination and institutionalisation of public sector accounting development in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments | Accounting Forum | 6.55 |
| Jackson and Lapsley (2003) | The diffusion of accounting practices in the new “managerial” public sector | International Journal of Public Sector Management | 6.19 |
| Author(s) and year | Title | Source | CPY |
|---|---|---|---|
| Public sector accounting, accountability and austerity: More than balancing the books? | 16.56 | ||
| The effect of IPSAS on reforming governmental financial reporting: an international comparison | 13.78 | ||
| On the adoption of accrual accounting in the public sector: A self-evident and problematic reform | 10.87 | ||
| Accrual accounting in EU local governments: One method, several approaches | 10.67 | ||
| The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study | 10.20 | ||
| Implementing public sector accruals in OECD member states: Major issues and challenges | 8.75 | ||
| Enabling global accounting change: Epistemic communities and the creation of a “more business-like” public sector | 8.00 | ||
| Impact of IPSAS on reforming governmental financial information systems: A comparative study | 7.21 | ||
| Dissemination and institutionalisation of public sector accounting development in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments | 6.55 | ||
| The diffusion of accounting practices in the new “managerial” public sector | 6.19 |
Source(s): Created by authors