The role of public-sector accounting in controlling corruption: An assessment of organisation for economic co-operation and development countries
By: Cuadrado-Ballesteros, Beatriz et al
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Material type: 
BookPublisher: International Review of Administrative Sciences Description: 86(4), Dec, 2020: p.729-748.Subject(s): Accrual accounting, corruption, Harmonisation, International public sector accounting standards, Transparency
In:
International Review of Administrative SciencesSummary: This study adds new insights to the academic debate on the effectiveness of both accrual-basis systems and the adoption of harmonised accounting rules at the international level by considering an additional perspective: their effect on corruption. This study investigates a sample of 33 Organisation for Economic Co-operation and Development countries for the period 2010–2014, creating a panel data set that allows the taking of an international comparative approach. The results indicate that corruption is reduced as governments advance in public-sector accounting reforms, adopting International Public Sector Accounting Standards, or implementing accrual-basis systems. – Reproduced
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Articles
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Indian Institute of Public Administration | 86(4), Dec, 2020: p.729-748 | Available | AR124733 |
This study adds new insights to the academic debate on the effectiveness of both accrual-basis systems and the adoption of harmonised accounting rules at the international level by considering an additional perspective: their effect on corruption. This study investigates a sample of 33 Organisation for Economic Co-operation and Development countries for the period 2010–2014, creating a panel data set that allows the taking of an international comparative approach. The results indicate that corruption is reduced as governments advance in public-sector accounting reforms, adopting International Public Sector Accounting Standards, or implementing accrual-basis systems. – Reproduced
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