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Articles (131)

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1-10 of 131 results for accounting accruals

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Select article: Relevance of Accrual Accounting for Indian Railways

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Research article

First published 2025-3

Relevance of Accrual Accounting for Indian Railways

Manjusha Jain

Indian Journal of Public Administration

Select article: Accrual accounting in the public sector: the case of the New South Wales government

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Research article

First published 2002-11

Accrual accounting in the public sector: the case of the New South Wales government

Mark Christensen

Accounting History

Select article: Understanding the impact of mandatory accrual accounting on management practices: interpretation of Japanese local governments’ behavior

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Research article

First published 2022-9

Understanding the impact of mandatory accrual accounting on management practices: interpretation of Japanese local governments’ behavior

Makoto Kuroki, Keiko Ishikawa, Kiyoshi Yamamoto

International Review of Administrative Sciences

Select article: Accrual accounting by Anglo-American governments: Motivations,developments,and some tensions over the last 30 years

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Research article

First published 2012-8

Accrual accounting by Anglo-American governments: Motivations,developments,and some tensions over the last 30 years

Nola Buhr

Accounting History

Select article: Cash and accrual: A dual system of accountability for salient stakeholders by the first Italian higher school of commerce

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Research article

First published 2022-8

Cash and accrual: A dual system of accountability for salient stakeholders by the first Italian higher school of commerce

Marisa Agostini, Ugo Sostero

Accounting History

Select article: Attempts at making public sector accrual accounting and reporting useful and useable: The preparers’ perspective

Open access

Research article

First published 2025-9

Attempts at making public sector accrual accounting and reporting useful and useable: The preparers’ perspective

Levi Gårseth-Nesbakk, Pawan Adhikari, Tobias Polzer

International Review of Administrative Sciences

Select article: Did the New Zealand government's move to accrual accounting meet expectations?

Open access

Research article

First published 2025-11

Did the New Zealand government's move to accrual accounting meet expectations?

Ian Ball, Thu Phuong Truong, Ken Warren

Accounting History

Select article: Identifying the Roles of Accounting Accruals in Corporate Financial Reporting

Free access

Research article

First published 2024-1

Identifying the Roles of Accounting Accruals in Corporate Financial Reporting

Sunil Dutta, Panos N. Patatoukas, Annika Yu Wang

Journal of Accounting,Auditing & Finance

Select article: The move to Accrual Based Accounting: the challenges facing central governments

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Research article

First published 2006-06

The move to Accrual Based Accounting: the challenges facing central governments

Frédéric Marty, Sylvie Trosa, Arnaud Voisin

International Review of Administrative Sciences

Select article: The Impact of Accounting Conservatism on the Magnitude of the Differential Information Content of Cash Flows and Accruals

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Review article

First published 2004-7

The Impact of Accounting Conservatism on the Magnitude of the Differential Information Content of Cash Flows and Accruals

Lori Mason

Journal of Accounting,Auditing & Finance

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