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Implementing public sector accruals in OECD member states: Major issues and challenges
2016
Accounting Forum
Drawing on extended new institutional theory, this paper has striven to make heard the voices of accountants, budget officers, and policy makers involved in implementing public sector accruals in different OECD member states. Such voices of the organisational actors and the challenges that they are encountering in the process of implementing accrual accounting and budgeting in their specific settings are missing in the existing public sector accruals literature. The empirical findings of the
doi:10.1016/j.accfor.2016.02.001
fatcat:wlwcrtyp4jcnpayckmrmwbelq4