| Publication type: | Article in scientific journal |
| Type of review: | Peer review (publication) |
| Title: | A theoretical basis for public sector accrual accounting research : current state and perspectives |
| Authors: | Bergmann, Andreas Fuchs, Sandro Schuler, Christoph |
| et. al: | No |
| DOI: | 10.1080/09540962.2019.1654319 |
| Published in: | Public Money & Management |
| Volume(Issue): | 39 |
| Issue: | 8 |
| Page(s): | 560 |
| Pages to: | 570 |
| Issue Date: | 4-Sep-2019 |
| Publisher / Ed. Institution: | Routledge |
| ISSN: | 0954-0962 1467-9302 |
| Language: | English |
| Subjects: | Accrual accounting; Conceptual framework; IPSAS; Public sector accounting; Theoretical basis |
| Subject (DDC): | 350: Public administration 657: Accounting |
| Abstract: | Public sector or government accounting has been the subject of many research endeavors. However, scholars have repeatedly criticized the lack of a consistent and well-defined theoretical basis for international research. So far, most researchers have drawn from various streams of theoretical perspectives with often unsatisfactory results. The goal of this paper is to put forward the International Public Sector Accounting Standards Board’s (IPSASB) Conceptual Framework as a point of reference for establishing a better-fitting theoretical basis for public sector accrual accounting research. |
| URI: | https://digitalcollection.zhaw.ch/handle/11475/18442 |
| Fulltext version: | Published version |
| License (according to publishing contract): | Licence according to publishing contract |
| Departement: | School of Management and Law |
| Organisational Unit: | Institute of Public Management (IVM) |
| Appears in collections: | Publikationen School of Management and Law |
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Bergmann, A., Fuchs, S., & Schuler, C. (2019). A theoretical basis for public sector accrual accounting research : current state and perspectives. Public Money & Management, 39(8), 560–570. https://doi.org/10.1080/09540962.2019.1654319
Bergmann, A., Fuchs, S. and Schuler, C. (2019) ‘A theoretical basis for public sector accrual accounting research : current state and perspectives’, Public Money & Management, 39(8), pp. 560–570. Available at: https://doi.org/10.1080/09540962.2019.1654319.
A. Bergmann, S. Fuchs, and C. Schuler, “A theoretical basis for public sector accrual accounting research : current state and perspectives,” Public Money & Management, vol. 39, no. 8, pp. 560–570, Sep. 2019, doi: 10.1080/09540962.2019.1654319.
BERGMANN, Andreas, Sandro FUCHS und Christoph SCHULER, 2019. A theoretical basis for public sector accrual accounting research : current state and perspectives. Public Money & Management. 4 September 2019. Bd. 39, Nr. 8, S. 560–570. DOI 10.1080/09540962.2019.1654319
Bergmann, Andreas, Sandro Fuchs, and Christoph Schuler. 2019. “A Theoretical Basis for Public Sector Accrual Accounting Research : Current State and Perspectives.” Public Money & Management 39 (8): 560–70. https://doi.org/10.1080/09540962.2019.1654319.
Bergmann, Andreas, et al. “A Theoretical Basis for Public Sector Accrual Accounting Research : Current State and Perspectives.” Public Money & Management, vol. 39, no. 8, Sept. 2019, pp. 560–70, https://doi.org/10.1080/09540962.2019.1654319.
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