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This paper aims to research the reforms toward International Public Sector Accounting Standards (IPSAS) implementation and the perceptions about the use and usefulness of accounting information in the context of local government in the Iberian Peninsula. The paper focuses on the perspective of...
This paper aims to examine the actions of public sector accountants in the New Zealand government departments as they respond to the demands of the Central Treasury.Design/methodology/approachThe analysis is developed through an understanding of the secondary literature and practical experience...
This paper applies the theory of loss aversion to public budgeting. It seeks to understand how loss aversion affects recommended budget amounts in two scenarios, one with explicit and one with implied risk levels. It also furthers the understanding of how the personality trait of risk propensity...
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