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Revista Contabilista 192 - março

Bibliografia referente ao artigo «Mudança na contabilidade pública em Portugal: a perspetiva de diferentes stakeholders (II)», da autoria de Patrícia S. Gomes, Maria José Fernandes e João Baptista da Costa Carvalho

  • Argento, D. e van Helden, J. "Water sector reform in Italy and in the Netherlands: ambitious change with an uncertain outcome versus consensus-seeking moderate change”. International Review of Administrative Sciences, 76 (4), 2010, pp.790-809.
  • Arnaboldi, M. e Lapsley, I. "On the implementation of accrual accounting: a study of conflict and ambiguity”. European Accounting Review, 18, 2009, pp.809-836. 
  • Baker, R. e Rennie, M. "Forces Leading to the Adoption of Accrual Accounting by the Canadian Federal Government: An Institutional Perspective”. Canadian Accounting Perspectives, 5 (1), 2010, pp.83-112.
  • Bardach, E. Getting Agencies to Work Together: The Practice and Theory of Managerial Craftsmanship. Washington, DC: The Brookings Institution, 1998.
  • Barton, A. "Professional accounting standards and the public sector: a mismatch”. Abacus, 41 (2), 2005, pp.138-158.
  • Benito, B.; Brusca, I. e Montesinos, V. "The harmonization of government financial information systems: the role of the IPSAS”. International Review of Administrative Sciences, 73 (2), 2007, pp.293-317.
  • Bruns, H-J. "Accounting change and value creation in public services - Do relational archetypes make a difference in improving public service performance?”. Critical Perspectives on Accounting, 25 (4-5), 2014, pp.339-367.
  • Carpenter, V. e Feroz, E. "Institutional theory and accounting rule choice: an analysis of four US State Governments’ decisions to adopt generally accepted accounting principles”. Accounting, Organizations and Society, 26, 2001, pp.565-596. 
  • Carruthers, B. "Accounting, ambiguity and the new institutionalism”. Accounting, Organizations and Society, 20 (4), 1995, pp.313-328.
  • Carvalho, J.; Gomes, P. e Fernandes, M. J. "The main determinants in the use of the Cost Accounting System in Portuguese local governments”. Financial Accountability and Management, 28 (4), 2012, pp.60-88. 
  • Chan, J. L. "Government accounting: an assessment of theory, purpose and standards”. Public Money & Management, 25 (1), 2003, pp.13-20.
  • Chow, D.; Humphrey, C. e Moll, J. "Developing whole of government accounting in the UK”. Financial Accountability & Management, 23 (1), 2007, pp.27-54.
  • Christiaens, J. "Capital assets in governmental accounting reforms: comparing Flemish technical issues with international standards”. European Accounting Review, 13 (4), 2004, pp.743-770.
  • Christiaens, J.; Reyniers, B. e Rollé, C. "Impact of IPSAS on reforming governmental financial information systems: a comparative study”. International Review of Administrative Sciences, 76 (3), 2010, pp.537-554.
  • Christiaens, J.; Vanhee, C.; Manes-Rossi, F. e Aversano, N. "The Effect of IPSAS on Reforming Governmental Financial Reporting: an International Comparison”. 2013 (working paper).
  • DiMaggio, P. e Powell, W. "The iron cage revisited: institutional isomorphism and collective rationality in organizational fields”. American Sociological Review, 48 (2), 1983, pp.147-160. 
  • EUROSTAT "Overview and comparison of public accounting and auditing practices in the 27 EU Member States”. Report prepared by Ernst and Young, 2012.
  • Granovetter, M. "Economic institutions as social constructions: A framework for analysis”. Acta Sociologica, 35 (1), 1992, pp.3-11.
  • Grossi, G. e Pepe, F. "Consolidation in the public sector: a cross-country comparison”. Public Money and Management, July, 2009, pp.251-256.
  • Hints, J-M. "The decision usefulness of fair value accounting: a theoretical perspective”. European Accounting Review, 16, 2007, pp.323-362. 
  • Hood, C. "The ‘new public management’ in the 1980s: variations on a theme”. Accounting, Organizations and Society 20 (2/3), 1995, pp.93-109.
  • IFAC, Handbook of International Public Sector Accounting pronouncements. vol.1, New York: IFAC, 2008. 
  • Johansson, T. e Siverbo, S. "Explaining the Utilization of Relative Performance Evaluation in Local Government: A Multi-Theoretical Study Using Data from Sweden”. Financial Accountability & Management, 25 (2), 2009, pp.197-224.
  • Lapsley, I e Pallot, J. "Accounting, management and organizational change: A comparative study of local government”. Management Accounting Research, 11, 2000, pp.213-229.
  • Lapsley, I. "The NPM agenda: back to the future”. Financial Accountability and Management, 24, 2008, pp.77-95.
  • Lapsley, I.; Mussari, R. e Paulsson, G. "On the adoption of accrual accounting in the public sector: a self-evident and problematic reform”. European Accounting Review, 18 (4), 2009, pp.719-723. 
  • Lüder, K. "Research in Comparative Governmental Accounting over the Last Decade: Achievements and Problems”. In Innovations in Governmental Accounting, Montesinos, V. and Vela, J. (eds). Dordrecht: Kluwer Academic Publishers, 2002.
  • Modell, S. "Institutional Research on Performance Measurement and Management in the Public Sector Accounting Literature: a Review and Assessment”. Financial Accountability and Management, 25 (3), 2009, pp.277-303.
  • Oulasvirta, L. "The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC: A critical case study”. Critical Perspectives on Accounting, 25 (3), 2014, pp.272-285.
  • Pina, V. e Torres, L. "Reshaping public sector accounting: an international comparative view”. Canadian Journal of Administrative Sciences, 20, 2003, pp.334-350.
  • Pina, V.; Torres, L. and Yetano, A. "Accrual accounting in EU local governments: one method, several approaches”. European Accounting Review, 18, 2009, pp.765-807.
  • Wynne, A. "Accrual accounting for the public sector – a fad that has had its day?”. International Journal on Government Financial Management, 2008, pp.117-132.


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