Adoption of IPSAS in National Accounting Reforms. Country-specific Reactions to Global Accounting Standards in Selected European Countries

Abstract

The introduction of accruals accounting – at the expense of giving up traditional cash-based systems – has been argued a central aspect of New Public Financial Management (NPFM) reforms (Olson et al. 1998; Lapsley 1999).... [ view full abstract ]

Authors

  1. Christoph Reichard (University of Potsdam)
  2. Giuseppe Grossi (Kristianstad University Sweden)
  3. Tobias Polzer (Queen's University Belfast)

Topic Area

G1 - Accounting and Accountability – Constructing society – History, culture, politics and

Session

G1-04 » Accounting and Accountability – Constructing society – History, culture, politics and accounting in the public services (Special Interest Group) (09:00 - Thursday, 20th April, C.105)

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