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Four Public Sector Narratives of Reform and Implementation in New Zealand 1990 -2020

https://doi.org/10.2139/ssrn.4980423
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Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1016/j.accfor.2016.06.002openalex-snapshot
Shades of governmental financial reporting with a national accounting twist
inferredcites →https://doi.org/10.1016/j.cpa.2012.12.001openalex-snapshot
The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study
inferredcites →https://doi.org/10.1016/j.cpa.2013.03.005openalex-snapshot
When global accounting standards meet the local context—Insights from an emerging economy
inferredcites →https://doi.org/10.1016/j.cpa.2013.05.006openalex-snapshot
Reforming central government: An evaluation of an accounting innovation
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2018.07.004openalex-snapshot
Charity performance reporting, regulatory approaches and standard-setting
inferredcites →https://doi.org/10.1080/00014788.2000.9728932openalex-snapshot
Consolidation principles and practices for the UK government sector
inferredcites →https://doi.org/10.1080/09540960903034976openalex-snapshot
Whole of government accounts developments in the UK: conceptual, technical and timetable issues
inferredcites →https://doi.org/10.1080/09540960903035031openalex-snapshot
Consolidation in the public sector: a cross-country comparison
inferredcites →https://doi.org/10.1080/09540960903035049openalex-snapshot
New development: In pursuit of WGA—Research findings from the UK
inferredcites →https://doi.org/10.1080/09540962.2012.643054openalex-snapshot
New development: Transparency in the public sector
inferredcites →https://doi.org/10.1080/09540962.2013.836006openalex-snapshot
Legitimating International Public Sector Accounting Standards (IPSAS): the case of Spain
inferredcites →https://doi.org/10.1080/09540962.2016.1133970openalex-snapshot
The first steps towards harmonizing public sector accounting for European Union member states: strategies and perspectives
inferredcites →https://doi.org/10.1080/09540962.2016.1133979openalex-snapshot
Financial reporting standards for the public sector: New Zealand's 21st-century experience
inferredcites →https://doi.org/10.1080/09540962.2016.1140974openalex-snapshot
New development: The conceptual underpinnings of international public sector accounting
inferredcites →https://doi.org/10.1080/09540962.2016.1237111openalex-snapshot
Accrual accounting, politicians and the UK—with the benefit of hindsight
inferredcites →https://doi.org/10.1080/09540962.2019.1580894openalex-snapshot
Glocalization of accounting standards: Observations on neo-institutionalism of IPSAS
inferredcites →https://doi.org/10.1080/09540962.2020.1729532openalex-snapshot
Evidence about the value of financial statement audit in the public sector
inferredcites →https://doi.org/10.1080/09540962.2023.2220543openalex-snapshot
New development: IPSAS-lite—Some reflections and a call for research
inferredcites →https://doi.org/10.1080/09638180903136225openalex-snapshot
On the Implementation of Accrual Accounting: A Study of Conflict and Ambiguity
inferredcites →https://doi.org/10.1080/09638180903334960openalex-snapshot
On the Adoption of Accrual Accounting in the Public Sector: A Self-Evident and Problematic Reform
inferredcites →https://doi.org/10.1108/09513570610656123openalex-snapshot
The actual implementation of accruals accounting
inferredcites →https://doi.org/10.1108/09513570710762584openalex-snapshot
Public sector accrual accounting: institutionalising neo‐liberal principles?
inferredcites →https://doi.org/10.1108/09513579210011835openalex-snapshot
Changes in the Public Sector: A Review of Recent “Alternative” Accounting Research
inferredcites →https://doi.org/10.1108/ijpsm-11-2014-0140openalex-snapshot
Tracing the future of reporting in the public sector: introducing integrated popular reporting
inferredcites →https://doi.org/10.1108/jpbafm-12-2018-0148openalex-snapshot
Regulatory reform: distinguishing between mutual-benefit and public-benefit entities
inferredcites →https://doi.org/10.1108/jpbafm-26-01-2014-b007openalex-snapshot
The global financial crisis reveals consolidation and guarantees to be key issues for financial sustainability
inferredcites →https://doi.org/10.1108/qram-09-2022-0135openalex-snapshot
The future of public sector accounting research. A polyphonic debate
inferredcites →https://doi.org/10.1111/1467-9302.00335openalex-snapshot
The Global Revolution in Government Accounting: Introduction to Theme Articles
inferredcites →https://doi.org/10.1111/1467-9302.00340openalex-snapshot
Planning and Controlling UK Public Expenditure on a Resource Basis
inferredcites →https://doi.org/10.1111/1468-0408.00048openalex-snapshot
Accrual Accounting and the Efficiency of the Core Public Sector
inferredcites →https://doi.org/10.1111/1468-0408.00081openalex-snapshot
Accounting and the New Public Management: Instruments of Substantive Efficiency or a Rationalising Modernity?
inferredcites →https://doi.org/10.1111/1758-5899.12454openalex-snapshot
Accounting Standards for Complex Resources of International Organizations
inferredcites →https://doi.org/10.1111/auar.12093openalex-snapshot
The Usefulness of Accrual Information in Non‐mandatory Environments: The Case of Japanese Local Government
inferredcites →https://doi.org/10.1111/faam.12146openalex-snapshot
Accountability and not‐for‐profit organisations: Implications for developing international financial reporting standards
inferredcites →https://doi.org/10.1111/j.0267-4424.2006.00392.xopenalex-snapshot
Accrual Accounting in the Public Sector: Experiences From the Central Government in Sweden
inferredcites →https://doi.org/10.1111/j.1467-6281.2011.00348.xopenalex-snapshot
The Macro‐Fiscal Role of the U.K. Whole of Government Account
inferredcites →https://doi.org/10.1111/j.1467-6281.2011.00353.xopenalex-snapshot
European Commission Adoption of IPSAS to Reform Financial Reporting
inferredcites →https://doi.org/10.1111/j.1467-9299.1996.tb00883.xopenalex-snapshot
RESOURCE ACCOUNTING AND BUDGETING: THE NEW ZEALAND EXPERIENCE
inferredcites →https://doi.org/10.1111/j.1468-0408.1992.tb00443.xopenalex-snapshot
DEVELOPING A CONCEPTUAL FRAMEWORK FOR CENTRAL GOVERNMENT FINANCIAL REPORTING: INTERMEDIATE USERS AND INDIRECT CONTROL
inferredcites →https://doi.org/10.1111/j.1468-0408.2007.00418.xopenalex-snapshot
DEVELOPING WHOLE OF GOVERNMENT ACCOUNTING IN THE UK: GRAND CLAIMS, PRACTICAL COMPLEXITIES AND A SUGGESTED FUTURE RESEARCH AGENDA
inferredcites →https://doi.org/10.1111/j.1468-0408.2011.00518.xopenalex-snapshot
MAKING COMPARISONS IN GOVERNMENT ACCOUNTING
inferredcites →https://doi.org/10.1111/j.1468-0408.2012.00551.xopenalex-snapshot
Accounting Reform in the Government of Canada: Exploratory Evidence on Accrual Accounting Adoption and Impact
inferredcites →https://doi.org/10.1111/j.1835-2561.2008.0023.xopenalex-snapshot
The ‘NZ’ in ‘NZ IFRS’: Public Benefit Entity Amendments
inferredcites →https://doi.org/10.1177/0020852310372449openalex-snapshot
Impact of IPSAS on reforming governmental financial information systems: a comparative study
inferredcites →https://doi.org/10.1177/0020852314546580openalex-snapshot
The effect of IPSAS on reforming governmental financial reporting: an international comparison
inferredcites →https://doi.org/10.1177/0020852315576713openalex-snapshot
Consolidation in the public sector: methods and approaches in Organisation for Economic Co-operation and Development countries
inferredcites →https://doi.org/10.1504/ijpspm.2012.048744openalex-snapshot
IPSAS adoption by the World Food Programme: an application of the contingency model to intergovernmental organisations
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