Accrual Accounting Reform in the Public Sector: Global Experiences, Implementation Realities, and Lessons Learned
Keywords:
Accrual Accounting Reform, Public Sector Accounting, Institutional Theory, Financial Reporting Quality, Public Accountability, Institutional Challenges.
Abstract
This study examines global experiences, implementation challenges, and lessons learned from accrual accounting reform in the public sector through a Systematic Literature Review (SLR). The review draws on 50 international journal articles published between 2021 and 2026, using the PRISMA framework to guide literature assessment. Institutional Theory provides the theoretical foundation for understanding regulatory pressures, organizational adaptation, and institutional change. The findings indicate that accrual accounting can enhance financial reporting quality, fiscal transparency, and public accountability by providing more comprehensive financial information. However, implementation effectiveness varies across countries due to differences in institutional capacity, regulatory environments, professional competence, and financial information utilization. Evidence also highlights risks associated with accounting discretion and inconsistencies between formal adoption and actual practices. This study contributes to public sector accounting literature by identifying institutional challenges and strategic considerations for achieving sustainable accrual accounting reform and improving governmental financial management.
References
Almand, A., Cantrell, B., & Dickinson, V. (2023). Accruals and firm life cycle: Improving regulatory earnings management detection. Advances in Accounting, 60, Article 100642. https://doi.org/10.1016/j.adiac.2023.100642
Almeida, J. E., & Kale, D. (2024). Firm life cycle and accrual quality. Advances in Accounting, 67, Article 100762. https://doi.org/10.1016/j.adiac.2024.100762
Anagnostopoulou, S. C. (2024). Accruals quality and efficient investing: Cross-country evidence. Journal of International Accounting, Auditing and Taxation, 57, Article 100654. https://doi.org/10.1016/j.intaccaudta x.2024.100654
Arif, S., & Sul, E. (2024). Does accounting information identify bubbles for Fama? Evidence from accruals. Journal of Accounting and Economics, 78, Article 101711. https://doi.org/10.10 16/j.jacceco.2024.101711
Avallone, F., Quagli, A., Ramassa, P., & Simoni, L. (2026). The role of financial reporting controls in constraining earnings management: European evidence. Journal of International Accounting, Auditing and Taxation, 60, Article 100761. https://doi.org/10.1016/j.int accaudtax.2026.100761
Ball, R. (2026). On the economics of accounting and contracting in firms. Journal of Accounting and Economics, 81, Article 101858. https://doi.org/10.1016 /j.jacceco.2026.101858
Breuer, W., Follonier, M. A., & Knetsch, A. (2026). Rhetorical big baths following CEO turnovers. The British Accounting Review. Advance online publication. https://doi.org/10.1016 /j.bar.2026.101840
Causholli, M., Cheng, S.-Y. M., & Golshan, N. (2026). Does working from home impact audit quality? Evidence from non-pharmaceutical interventions during COVID-19. Journal of Accounting and Public Policy, 57, Article 107434. https://doi.org/10.1016/j.jaccpubpol.20 26.107434
Chen, A. Y., & Ogneva, M. (2021). From micro to macro: Aggregate accruals, mergers, and returns. A discussion of Heater, Nallareddy and Venkatachalam (2021). Journal of Accounting and Economics, 72, Article 101435. https://doi.org/10.1016/j.jacceco.20 21.101435
Chou, S.-C., Mutlu, S., & Wang, W. (2025). Analysts' revenue forecasts and discretionary revenues. Journal of Contemporary Accounting & Economics, 21(3), Article 100489. https://doi.org/10.1016/j.jcae.2025.100489
Christensen, T. E., D'Adduzio, J., & Nelson, K. K. (2023). Explaining quality accruals over time. Journal of Accounting and Economics, 76, Article 101575. https://doi.org/10.1016/ j.jacceco.2022.101575
Chung, S., & Hwang, D. S. (2025). Seeing is believing: Director accounting enforcement experience and financial reporting quality. Journal of Contemporary Accounting & Economics, 21, Article 100453. https://doi.org/10.1016/j.jcae.2024.100453
Dambra, M., Khavis, J. A., & Lin, Z. (2026). Accounting-employee flows and financial reporting quality. Journal of Accounting and Public Policy, 58, Article 107454. https://doi.org/10.1016/j.jaccpubpol.2026.107454
Deng, K., Hu, F., Tian, G. G., & Zhong, Z. (2022). Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China. Journal of Contemporary Accounting & Economics, 18, Article 100282. https://doi.org/10.1016/j.jcae.2021.100282
Ellahie, A. (2024). Accounting for bubbles: A discussion of Arif and Sul (2024). Journal of Accounting and Economics, 78, article 101717. https://doi.org/10.1016/j.jacceco.20 24.101717
Farshadfar, S., Schneider, T., & Bewley, K. (2022). The usefulness of accrual-based surpluses in the Canadian public sector. Journal of Accounting and Public Policy, 41, Article 106961. https://doi.org/10.1016/j.jaccpubpol.2022.106961
Fernandez de Bilbao, J., Figuerola-Ferretti, I. C., Paraskevopoulos, I., & Santos, A. (2025). Accounting for wrongdoing. The financial consequences of bank misconduct. Journal of Accounting and Public Policy, 51, Article 107317. https://doi.org/10.1016/j.jaccpubpol.20 25.107317
Fiechter, P., & Wallmeier, M. (2026). Estimating discretionary accruals in the cross-section of firms: A reinterpretation of the Jones model and its variants. Accounting Open, 2, Article 100006. https://doi.org/10.1016/j.accop.20 26.100006
Fischer-Preßler, D., Marx, J., Bunker, D., Stieglitz, S., & Fischbach, K. (2023). Social media information governance in multi-level organizations: How humanitarian organizations accrue social capital. Information & Management, 60, Article 103838. https://doi.org/10.1016/j.im.2023.103838
Flint, M. S. (2025). Expansion of analytical methods in auditing education. Journal of Accounting Education, 70, Article 100948. https://doi.org/10.1016/j .jaccedu.2024.100948.
Gill-de-Albornoz, B., Maffei, M., & Spagnuolo, F. (2025). Does the financial reporting quality of private targets matter for deal timing? Evidence from European M&A. Research in International Business and Finance, 76, Article 102794. https://doi.org/10.1016/j.ribaf.20 25.102794
Glover, J., & Xue, H. (2023). Accounting conservatism and relational contracting. Journal of Accounting and Economics, 76(1), Article 101571. https://doi.org/10.1016/j.jacceco.20 22.101571
Gui, C. Q., Li, Y., & Zhang, J. H. (2026). Restoring control at the workplace: Post-divorce employees and financial reporting. Journal of Accounting and Public Policy, 60, Article 107478. https://doi.org/10.1016/j.jaccpubpol.2026.107478
Gujarathi, M. R., Dugar, A., & Ruff, M. F. (2022). Earnings management using "Carryovers": Accounting practices in Toshiba's Visual Products business. Journal of Accounting Education, 60, Article 100796. https://doi.org/10.1016/j.jaccedu.2022.100796
Heater, J. C., Nallareddy, S., & Venkatachalam, M. (2021). Aggregate accruals and market returns: The role of aggregate M&A activity. Journal of Accounting and Economics, 72, Article 101432. https://doi.org/10.1016/j.jacceco.20 21.101432
Hong, P. K., Kim, K., Patro, S., & Yu, K. (2025). Accrual accounting and access to external funds: Evidence from small businesses. Advances in Accounting, 68, Article 100786. https://doi.org/10.1016/j.adiac.2024.100786
Hu, S., & Wang, S. (2024). Does air pollution affect the accrual anomaly in the Chinese capital market? From the perspective of investment adjustment strategy. Research in International Business and Finance, 69, Article 102267. https://doi.org/10.1016/j.ribaf.2024.102267
Jadiyappa, N., Hickman, L. E., Shrivastav, S. K., Rajpal, H., & Kaur, N. (2024). Bank-affiliated directors' monitoring, earnings management, and financial reporting quality in emerging markets: Evidence from India. Emerging Markets Review, 62, Article 101184. https://doi.org/10.1016/j.ememar.20 24.101184
Kallias, A., Kallias, K., & Zhang, S. (2022). Can we trust the accounting discretion of firms with political money contributions? Evidence from U.S. IPOs. Journal of Accounting and Public Policy, 41, Article 106999. https://doi.org/10.1016/j.jaccpubpol.2022.106999
Kapons, M., & Veenman, D. (2026). Seasonal variation in cash flows and the timing role of accruals. Journal of Accounting and Economics, 81(3), Article 101854. https://doi.org/10.1016/j.jacceco.2025.101854
Kim, W. J. (2026). The information relevance of GAAP-based aggregate spending measures for state economic growth. Journal of Accounting and Public Policy, 60, Article 107479. https://doi.org/10.1016/j.jaccpubpol.2026.107479
Lee, A., Lyubovnikova, J., Van Quaquebeke, N., Tian, A. W., & Adarves-Yorno, I. (2026). From humble beginnings to a critical juncture: Redirecting research on humble leadership. The Leadership Quarterly, 37, Article 101974. https://doi.org/10.1016/j.leaqua.2026.101974
Lee, B. B.-H., & Lee, J. J. (2024). Financial statement comparability and analysts' optimism for accruals. The British Accounting Review, 56, Article 101303. https://doi.org/10.101 6/j.bar.2023.101303
Li, L., Monroe, G. S., & Wang, J. J. (2021). State ownership and abnormal accruals in highly-valued firms: Evidence from China. Journal of Contemporary Accounting & Economics, 17, Article 100223. https://doi.org/10.1016 /j.jcae.2020.100223
Liao, K., Lin, L., & Sun, Y. (2025). Blockchain adoption and corporate financial reporting quality. Journal of Accounting and Public Policy, 49, Article 107265. https://doi.org/10.1016 /j.jaccpubpol.2024.107265
Liao, Y.-H., & Chang, Y.-S. (2026). Do executive or industry expert auditors matter for new clients? Evidence from the business life cycle. Journal of Contemporary Accounting & Economics, 22, Article 100566. https://doi.org/10.1016/j.jcae.2026.100566
Lin, Y., Zhang, B., & Zhang, Z. (2025). Earnings management upon a sovereign downgrade: International evidence. Journal of Accounting and Public Policy, 52, Article 107324. https://doi.org/10.1016/j.jaccpubpol.2025.107324
Lyu, Y. (2026). Aggregate corporate savings, economic uncertainty, and future stock returns. Journal of Financial Economics, 183, Article 104329. https://doi.org/10.1016 /j.jfineco.2026.104329
Nguyen, H. T., Alphonse, P., & Nguyen, H. M. (2022). Financial distress and the accrual anomaly. Journal of Contemporary Accounting & Economics, 18, Article 100319. https://doi.org/10.1016/j.jcae.2022.100319
Ning, S., & Lin, Z. (2023). Effect of accounting information manipulation on innovation: Evidence from China. Emerging Markets Review, 56, Article 101058. https://doi.org/10.1 016/j.ememar.2023.101058
Owusu, A., Hu, W., Kwabi, F., & Omoteso, K. (2026). Do monitoring or advisory lead independent directors with financial expertise matter to managerial opportunism? Journal of International Accounting, Auditing and Taxation, 60, Article 100752. https://doi.org/10.1016/j.intaccaudtax.2026.100752
Padovani, E., & Iacuzzi, S. (2021). Real-time crisis management: Testing the role of accounting in local governments. Journal of Accounting and Public Policy, 40, Article 106854. https://doi.org/10.1016/j.jaccpubpol.2021.106854
Qiao, Z., Guo, S., Ding, F., & Liu, H. (2026). The impact of the registration-based reform on IPO earnings management: Evidence from the Chinese stock market. Research in International Business and Finance, 90, Article 103569. https://doi.org/10.1016/j.ribaf.2026.103569
Rakhman, F., & Wijayana, S. (2024). Human development and the quality of financial reporting among the local governments in Indonesia. Journal of International Accounting, Auditing and Taxation, 56, Article 100634. https://doi.org/10.1016/j.intaccaudtax.2024.100634
Shi, X., Wang, J., Hao, Q., & Mu, Y. (2026). When stimulus strikes: The predictive power of accruals after government stimulus packages. The British Accounting Review, 58, Article 101695. https://doi.org/10.1016/j.bar.2025 .101695
Subramaniam, S., Ajay, R., & Bhargava, E. (2026). Earnings management and cost of newly issued corporate bonds. IIMB Management Review, 38, Article 100639. https://doi.org/10.1016/j.iimb.2025.100639
Veganzones, D., & Séverin, E. (2025). Earnings management visualization and prediction using machine learning methods. International Journal of Accounting Information Systems, 56, Article 100743. https://doi.org/10. 1016/j.accinf.2025.100743
Wang, L., & Liu, F. (2026). Regulatory science, earnings management, and stock price crash risk: Evidence from disclosure-oriented supervision in China. Technological Forecasting and Social Change, 230, Article 124769. https://doi.org/10.1016/j.techfore.2026.124769
Xu, Y., Jiang, W., & Xie, S. (2026). Interconnected ownership and earnings management: Supplier-customer collusion in China's IPO context. Emerging Markets Review, 72, article 101450. https://doi.org/10.1016/j.ememar.20 26.101450
Zhang, Z., Wang, F., & Sun, B. (2026). Do institutional investor cliques have styles? Evidence from investees' financial statement comparability in China. Journal of International Accounting, Auditing and Taxation, 61, Article 100773. https://doi.org/10.1016/ j.intaccaudtax.2026.100773
Almeida, J. E., & Kale, D. (2024). Firm life cycle and accrual quality. Advances in Accounting, 67, Article 100762. https://doi.org/10.1016/j.adiac.2024.100762
Anagnostopoulou, S. C. (2024). Accruals quality and efficient investing: Cross-country evidence. Journal of International Accounting, Auditing and Taxation, 57, Article 100654. https://doi.org/10.1016/j.intaccaudta x.2024.100654
Arif, S., & Sul, E. (2024). Does accounting information identify bubbles for Fama? Evidence from accruals. Journal of Accounting and Economics, 78, Article 101711. https://doi.org/10.10 16/j.jacceco.2024.101711
Avallone, F., Quagli, A., Ramassa, P., & Simoni, L. (2026). The role of financial reporting controls in constraining earnings management: European evidence. Journal of International Accounting, Auditing and Taxation, 60, Article 100761. https://doi.org/10.1016/j.int accaudtax.2026.100761
Ball, R. (2026). On the economics of accounting and contracting in firms. Journal of Accounting and Economics, 81, Article 101858. https://doi.org/10.1016 /j.jacceco.2026.101858
Breuer, W., Follonier, M. A., & Knetsch, A. (2026). Rhetorical big baths following CEO turnovers. The British Accounting Review. Advance online publication. https://doi.org/10.1016 /j.bar.2026.101840
Causholli, M., Cheng, S.-Y. M., & Golshan, N. (2026). Does working from home impact audit quality? Evidence from non-pharmaceutical interventions during COVID-19. Journal of Accounting and Public Policy, 57, Article 107434. https://doi.org/10.1016/j.jaccpubpol.20 26.107434
Chen, A. Y., & Ogneva, M. (2021). From micro to macro: Aggregate accruals, mergers, and returns. A discussion of Heater, Nallareddy and Venkatachalam (2021). Journal of Accounting and Economics, 72, Article 101435. https://doi.org/10.1016/j.jacceco.20 21.101435
Chou, S.-C., Mutlu, S., & Wang, W. (2025). Analysts' revenue forecasts and discretionary revenues. Journal of Contemporary Accounting & Economics, 21(3), Article 100489. https://doi.org/10.1016/j.jcae.2025.100489
Christensen, T. E., D'Adduzio, J., & Nelson, K. K. (2023). Explaining quality accruals over time. Journal of Accounting and Economics, 76, Article 101575. https://doi.org/10.1016/ j.jacceco.2022.101575
Chung, S., & Hwang, D. S. (2025). Seeing is believing: Director accounting enforcement experience and financial reporting quality. Journal of Contemporary Accounting & Economics, 21, Article 100453. https://doi.org/10.1016/j.jcae.2024.100453
Dambra, M., Khavis, J. A., & Lin, Z. (2026). Accounting-employee flows and financial reporting quality. Journal of Accounting and Public Policy, 58, Article 107454. https://doi.org/10.1016/j.jaccpubpol.2026.107454
Deng, K., Hu, F., Tian, G. G., & Zhong, Z. (2022). Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China. Journal of Contemporary Accounting & Economics, 18, Article 100282. https://doi.org/10.1016/j.jcae.2021.100282
Ellahie, A. (2024). Accounting for bubbles: A discussion of Arif and Sul (2024). Journal of Accounting and Economics, 78, article 101717. https://doi.org/10.1016/j.jacceco.20 24.101717
Farshadfar, S., Schneider, T., & Bewley, K. (2022). The usefulness of accrual-based surpluses in the Canadian public sector. Journal of Accounting and Public Policy, 41, Article 106961. https://doi.org/10.1016/j.jaccpubpol.2022.106961
Fernandez de Bilbao, J., Figuerola-Ferretti, I. C., Paraskevopoulos, I., & Santos, A. (2025). Accounting for wrongdoing. The financial consequences of bank misconduct. Journal of Accounting and Public Policy, 51, Article 107317. https://doi.org/10.1016/j.jaccpubpol.20 25.107317
Fiechter, P., & Wallmeier, M. (2026). Estimating discretionary accruals in the cross-section of firms: A reinterpretation of the Jones model and its variants. Accounting Open, 2, Article 100006. https://doi.org/10.1016/j.accop.20 26.100006
Fischer-Preßler, D., Marx, J., Bunker, D., Stieglitz, S., & Fischbach, K. (2023). Social media information governance in multi-level organizations: How humanitarian organizations accrue social capital. Information & Management, 60, Article 103838. https://doi.org/10.1016/j.im.2023.103838
Flint, M. S. (2025). Expansion of analytical methods in auditing education. Journal of Accounting Education, 70, Article 100948. https://doi.org/10.1016/j .jaccedu.2024.100948.
Gill-de-Albornoz, B., Maffei, M., & Spagnuolo, F. (2025). Does the financial reporting quality of private targets matter for deal timing? Evidence from European M&A. Research in International Business and Finance, 76, Article 102794. https://doi.org/10.1016/j.ribaf.20 25.102794
Glover, J., & Xue, H. (2023). Accounting conservatism and relational contracting. Journal of Accounting and Economics, 76(1), Article 101571. https://doi.org/10.1016/j.jacceco.20 22.101571
Gui, C. Q., Li, Y., & Zhang, J. H. (2026). Restoring control at the workplace: Post-divorce employees and financial reporting. Journal of Accounting and Public Policy, 60, Article 107478. https://doi.org/10.1016/j.jaccpubpol.2026.107478
Gujarathi, M. R., Dugar, A., & Ruff, M. F. (2022). Earnings management using "Carryovers": Accounting practices in Toshiba's Visual Products business. Journal of Accounting Education, 60, Article 100796. https://doi.org/10.1016/j.jaccedu.2022.100796
Heater, J. C., Nallareddy, S., & Venkatachalam, M. (2021). Aggregate accruals and market returns: The role of aggregate M&A activity. Journal of Accounting and Economics, 72, Article 101432. https://doi.org/10.1016/j.jacceco.20 21.101432
Hong, P. K., Kim, K., Patro, S., & Yu, K. (2025). Accrual accounting and access to external funds: Evidence from small businesses. Advances in Accounting, 68, Article 100786. https://doi.org/10.1016/j.adiac.2024.100786
Hu, S., & Wang, S. (2024). Does air pollution affect the accrual anomaly in the Chinese capital market? From the perspective of investment adjustment strategy. Research in International Business and Finance, 69, Article 102267. https://doi.org/10.1016/j.ribaf.2024.102267
Jadiyappa, N., Hickman, L. E., Shrivastav, S. K., Rajpal, H., & Kaur, N. (2024). Bank-affiliated directors' monitoring, earnings management, and financial reporting quality in emerging markets: Evidence from India. Emerging Markets Review, 62, Article 101184. https://doi.org/10.1016/j.ememar.20 24.101184
Kallias, A., Kallias, K., & Zhang, S. (2022). Can we trust the accounting discretion of firms with political money contributions? Evidence from U.S. IPOs. Journal of Accounting and Public Policy, 41, Article 106999. https://doi.org/10.1016/j.jaccpubpol.2022.106999
Kapons, M., & Veenman, D. (2026). Seasonal variation in cash flows and the timing role of accruals. Journal of Accounting and Economics, 81(3), Article 101854. https://doi.org/10.1016/j.jacceco.2025.101854
Kim, W. J. (2026). The information relevance of GAAP-based aggregate spending measures for state economic growth. Journal of Accounting and Public Policy, 60, Article 107479. https://doi.org/10.1016/j.jaccpubpol.2026.107479
Lee, A., Lyubovnikova, J., Van Quaquebeke, N., Tian, A. W., & Adarves-Yorno, I. (2026). From humble beginnings to a critical juncture: Redirecting research on humble leadership. The Leadership Quarterly, 37, Article 101974. https://doi.org/10.1016/j.leaqua.2026.101974
Lee, B. B.-H., & Lee, J. J. (2024). Financial statement comparability and analysts' optimism for accruals. The British Accounting Review, 56, Article 101303. https://doi.org/10.101 6/j.bar.2023.101303
Li, L., Monroe, G. S., & Wang, J. J. (2021). State ownership and abnormal accruals in highly-valued firms: Evidence from China. Journal of Contemporary Accounting & Economics, 17, Article 100223. https://doi.org/10.1016 /j.jcae.2020.100223
Liao, K., Lin, L., & Sun, Y. (2025). Blockchain adoption and corporate financial reporting quality. Journal of Accounting and Public Policy, 49, Article 107265. https://doi.org/10.1016 /j.jaccpubpol.2024.107265
Liao, Y.-H., & Chang, Y.-S. (2026). Do executive or industry expert auditors matter for new clients? Evidence from the business life cycle. Journal of Contemporary Accounting & Economics, 22, Article 100566. https://doi.org/10.1016/j.jcae.2026.100566
Lin, Y., Zhang, B., & Zhang, Z. (2025). Earnings management upon a sovereign downgrade: International evidence. Journal of Accounting and Public Policy, 52, Article 107324. https://doi.org/10.1016/j.jaccpubpol.2025.107324
Lyu, Y. (2026). Aggregate corporate savings, economic uncertainty, and future stock returns. Journal of Financial Economics, 183, Article 104329. https://doi.org/10.1016 /j.jfineco.2026.104329
Nguyen, H. T., Alphonse, P., & Nguyen, H. M. (2022). Financial distress and the accrual anomaly. Journal of Contemporary Accounting & Economics, 18, Article 100319. https://doi.org/10.1016/j.jcae.2022.100319
Ning, S., & Lin, Z. (2023). Effect of accounting information manipulation on innovation: Evidence from China. Emerging Markets Review, 56, Article 101058. https://doi.org/10.1 016/j.ememar.2023.101058
Owusu, A., Hu, W., Kwabi, F., & Omoteso, K. (2026). Do monitoring or advisory lead independent directors with financial expertise matter to managerial opportunism? Journal of International Accounting, Auditing and Taxation, 60, Article 100752. https://doi.org/10.1016/j.intaccaudtax.2026.100752
Padovani, E., & Iacuzzi, S. (2021). Real-time crisis management: Testing the role of accounting in local governments. Journal of Accounting and Public Policy, 40, Article 106854. https://doi.org/10.1016/j.jaccpubpol.2021.106854
Qiao, Z., Guo, S., Ding, F., & Liu, H. (2026). The impact of the registration-based reform on IPO earnings management: Evidence from the Chinese stock market. Research in International Business and Finance, 90, Article 103569. https://doi.org/10.1016/j.ribaf.2026.103569
Rakhman, F., & Wijayana, S. (2024). Human development and the quality of financial reporting among the local governments in Indonesia. Journal of International Accounting, Auditing and Taxation, 56, Article 100634. https://doi.org/10.1016/j.intaccaudtax.2024.100634
Shi, X., Wang, J., Hao, Q., & Mu, Y. (2026). When stimulus strikes: The predictive power of accruals after government stimulus packages. The British Accounting Review, 58, Article 101695. https://doi.org/10.1016/j.bar.2025 .101695
Subramaniam, S., Ajay, R., & Bhargava, E. (2026). Earnings management and cost of newly issued corporate bonds. IIMB Management Review, 38, Article 100639. https://doi.org/10.1016/j.iimb.2025.100639
Veganzones, D., & Séverin, E. (2025). Earnings management visualization and prediction using machine learning methods. International Journal of Accounting Information Systems, 56, Article 100743. https://doi.org/10. 1016/j.accinf.2025.100743
Wang, L., & Liu, F. (2026). Regulatory science, earnings management, and stock price crash risk: Evidence from disclosure-oriented supervision in China. Technological Forecasting and Social Change, 230, Article 124769. https://doi.org/10.1016/j.techfore.2026.124769
Xu, Y., Jiang, W., & Xie, S. (2026). Interconnected ownership and earnings management: Supplier-customer collusion in China's IPO context. Emerging Markets Review, 72, article 101450. https://doi.org/10.1016/j.ememar.20 26.101450
Zhang, Z., Wang, F., & Sun, B. (2026). Do institutional investor cliques have styles? Evidence from investees' financial statement comparability in China. Journal of International Accounting, Auditing and Taxation, 61, Article 100773. https://doi.org/10.1016/ j.intaccaudtax.2026.100773
Published
2026-11-10
How to Cite
Winanda, D., & Fuadah, L. L. (2026). Accrual Accounting Reform in the Public Sector: Global Experiences, Implementation Realities, and Lessons Learned. International Journal of Education, Vocational and Social Science , 5(04), 5168-5193. https://doi.org/10.63922/ijevss.v5i04.7358
Contact Person +6282139474255
Email : ijevss@citakonsultindo.or.id / editor.ijevss@gmail.com
