Public sector financial management and democracy quality: The role of the accounting systems

Changes in accounting frameworks, such as those based on the adoption of accrual-accounting systems or the implementation of International Public Sector Accounting Standards (IPSAS), are considered to be an important feature of public-sector financial management practices and reforms. Previous studi...

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Detalhes bibliográficos
Main Authors: Marco Bisogno, Beatriz Cuadrado-Ballesteros
Formato: Artigo
Idioma:Inglês
Publicado em: Universidad de Murcia 2020-07-01
Colecção:Revista de Contabilidad: Spanish Accounting Review
Assuntos:
Public-sector financial management
Democracy
Public sector accouinting
IPSAS
Transparency
Acesso em linha:https://revistas.um.es/rcsar/article/view/369631
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