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- W4200304350 startingPage "36" @default.
- W4200304350 abstract "Abstract This paper has two main objectives. Firstly, it reviews relevant literature on the experiences of different levels of governments worldwide in adopting public sector accrual accounting (PSAA). Secondly, it critically analyses these studies and seeks to identify gaps in the extant literature to provide suggestions for future research. We reviewed and analysed 136 peer‐reviewed journal articles on PSAA over a 23‐year period spanning different levels of government worldwide. Our review and analysis suggest that the adoption of PSAA by different levels of government worldwide has been a long and complex process requiring possibly substantial implementation costs that are undisclosed to the public. Owing to the absence of high‐quality research providing empirical evidence of the benefits of PSAA, we conclude that thus far, the benefits of PSAA to government and citizens have yet to be substantiated. A limitation of this paper is that it is confined to the keywords used in the literature search. Nonetheless, the approach of aggregating and analysing these articles collectively allows this paper to not only provide useful insights into understanding the determinants and outcomes of PSAA but also to offer meaningful directions for future research with regards to multi‐level PSAA." @default.
- W4200304350 created "2021-12-31" @default.
- W4200304350 creator A5022321623 @default.
- W4200304350 creator A5061387732 @default.
- W4200304350 creator A5064506952 @default.
- W4200304350 creator A5070313880 @default.
- W4200304350 date "2021-12-09" @default.
- W4200304350 modified "2023-10-11" @default.
- W4200304350 title "Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review" @default.
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