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 stud...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad de Murcia
2020-07-01
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| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Subjects: | |
| Online Access: | https://revistas.um.es/rcsar/article/view/369631 |