Essec\Faculty\Model\Contribution {#2216 ▼
#_index: "academ_contributions"
#_id: "15396"
#_source: array:26 [
"id" => "15396"
"slug" => "15396-reflections-on-public-sector-accrual-accounting-and-reporting-a-post-operative-transplant-view"
"yearMonth" => "2024-12"
"year" => "2024"
"title" => "Reflections on public sector accrual accounting and reporting: a post-operative transplant view"
"description" => "CHRISTENSEN, M., COHEN, S., ELLWOOD, S., NEWBERRY, S. et POTTER, B. (2024). Reflections on public sector accrual accounting and reporting: a post-operative transplant view. <i>Journal of Public Budgeting, Accounting and Financial Management</i>, In press. 
CHRISTENSEN, M., COHEN, S., ELLWOOD, S., NEWBERRY, S. et POTTER, B. (2024). Reflections on public se "
"authors" => array:5 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "Cohen Sandra"
]
2 => array:1 [
"name" => "Ellwood Sheila"
]
3 => array:1 [
"name" => "Newberry Susan"
]
4 => array:1 [
"name" => "Potter Bradley"
]
]
"ouvrage" => ""
"keywords" => array:10 [
0 => "Global Warning"
1 => "Public sector accrual accounting"
2 => "Accrual-based financial reporting"
3 => "Sustainability reporting"
4 => "Accountability"
5 => "IPSAS"
6 => "Democracy"
7 => "Disclosure"
8 => "Neoliberalism"
9 => "Health care expenditure"
]
"updatedAt" => "2025-01-04 01:00:46"
"publicationUrl" => "https://doi.org/10.1108/JPBAFM-10-2023-0195"
"publicationInfo" => array:3 [
"pages" => ""
"volume" => "In press"
"number" => ""
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => """
This paper aims to identify thematic issues in public sector accrual accounting and financial reporting that learn from the past and provide lessons for the future by reflecting on the warnings in Olson et al.’s seminal 1998 book Global Warning.\n This paper aims to identify thematic issues in public sector accrual accounting and financial report
From the topics and examples addressed, we conclude that the transplantation of business accounting and reporting to the public sector carries wider implications for large-scale accounting change and requires vigilance. Transplanting to new fields of accounting technology that is itself undergoing constant change may be more problematic and challenging than previously recognized.\n From the topics and examples addressed, we conclude that the transplantation of business accounting
\n
Critical challenge and assessment of whether Global Warning’s concerns are still valid today and whether the public sector faces new “warnings” regarding its accounting and reporting. Critical challenge and assessment of whether Global Warning’s concerns are still valid today and whe
"""
"en" => """
This paper aims to identify thematic issues in public sector accrual accounting and financial reporting that learn from the past and provide lessons for the future by reflecting on the warnings in Olson et al.’s seminal 1998 book Global Warning.\n This paper aims to identify thematic issues in public sector accrual accounting and financial report
From the topics and examples addressed, we conclude that the transplantation of business accounting and reporting to the public sector carries wider implications for large-scale accounting change and requires vigilance. Transplanting to new fields of accounting technology that is itself undergoing constant change may be more problematic and challenging than previously recognized.\n From the topics and examples addressed, we conclude that the transplantation of business accounting
\n
Critical challenge and assessment of whether Global Warning’s concerns are still valid today and whether the public sector faces new “warnings” regarding its accounting and reporting. Critical challenge and assessment of whether Global Warning’s concerns are still valid today and whe
"""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-13T17:21:41.000Z"
"docTitle" => "Reflections on public sector accrual accounting and reporting: a post-operative transplant view"
"docSurtitle" => "Journal articles"
"authorNames" => "<a href="/cv/christensen-mark">CHRISTENSEN Mark</a>, Cohen Sandra, Ellwood Sheila, Newberry Susan, Potter Bradley <a href="/cv/christensen-mark">CHRISTENSEN Mark</a>, Cohen Sandra, Ellwood Sheila, Newberry Susan, P "
"docDescription" => "<span class="document-property-authors">CHRISTENSEN Mark, Cohen Sandra, Ellwood Sheila, Newberry Susan, Potter Bradley</span><br><span class="document-property-authors_fields">Accounting and Management Control </span> | <span class="document-property-year">2024</span> <span class="document-property-authors">CHRISTENSEN Mark, Cohen Sandra, Ellwood Sheila, Newberry Sus "
"keywordList" => "<a href="#">Global Warning</a>, <a href="#">Public sector accrual accounting</a>, <a href="#">Accrual-based financial reporting</a>, <a href="#">Sustainability reporting</a>, <a href="#">Accountability</a>, <a href="#">IPSAS</a>, <a href="#">Democracy</a>, <a href="#">Disclosure</a>, <a href="#">Neoliberalism</a>, <a href="#">Health care expenditure</a> <a href="#">Global Warning</a>, <a href="#">Public sector accrual accounting</a>, <a href="#">Accrua "
"docPreview" => "<b>Reflections on public sector accrual accounting and reporting: a post-operative transplant view</b><br><span>2024-12 | Journal articles </span> <b>Reflections on public sector accrual accounting and reporting: a post-operative transplant view</ "
"docType" => "research"
"publicationLink" => "<a href="https://doi.org/10.1108/JPBAFM-10-2023-0195" target="_blank">Reflections on public sector accrual accounting and reporting: a post-operative transplant view</a> <a href="https://doi.org/10.1108/JPBAFM-10-2023-0195" target="_blank">Reflections on public sector a "
]
+lang: "en"
+"_type": "_doc"
+"_score": 8.617147
+"parent": null
}
