Elisa Bonollo
Biographic Data
| ID | 9211181 |
|---|---|
| NAME | Elisa Bonollo |
| GIVEN NAMES | Elisa |
| FAMILY NAME | Bonollo |
| SIGNATURE | BONOLLO E |
| AFFILIATIONS | University of Genoa |
| ORCID | 0000-0002-6831-3930 |
| VERIFIED | Yes |
| TOTAL WORKS | 1 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 1 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2023 |
| LATEST PUBLICATION YEAR | 2023 |
| H-INDEX | 0 |
Negative effects of the adoption of accrual accounting in the public sector
Purpose Since the 1980s, governments worldwide have been implementing the move from cash to accrual accounting. Scholars initially considered the appropriateness of this accounting reform to be self-evident, but later they have expressed critical views. This paper systematises the existing literature intending to reflect on the adverse effects of adopting accrual accounting in the public sector and identify implications for future research. Desig…
No prominent works on this page.
Negative effects of the adoption of accrual accounting in the public sector
Purpose Since the 1980s, governments worldwide have been implementing the move from cash to accrual accounting. Scholars initially considered the appropriateness of this accounting reform to be self-evident, but later they have expressed critical views. This paper systematises the existing literature intending to reflect on the adverse effects of adopting accrual accounting in the public sector and identify implications for future research. Desig…
Accountability (1 works) · Accounting (1 works) · Accounting information system (1 works) · Accounting management (1 works) · Accounting research (1 works) · Accounting standard (1 works) · Accrual (1 works) · Auditing, Earnings Management, Governance (1 works) · Business (1 works) · Computer Science (1 works)