Work

Mind the GAAP: determinants and implications of divergences in public sector accounting

Year: 2026

Type: article

Source: Journal of Public Budgeting Accounting & Financial Management

DOI: 10.1108/jpbafm-12-2025-0370

Authors: Julia-Isabelle Heise, Marius F. Gros

Institution: Lutheran University of Applied Sciences Nuremberg

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

OpenAlex ID: W7166339802

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Cites: 15

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