000			01393nam a22001577a 4500
999			_c517394 _d517394
008			210712b ||||| |||| 00| 0 eng d
100			_a Cuadrado-Ballesteros, Beatriz et al _926601
245			_aThe role of public-sector accounting in controlling corruption: An assessment of organisation for economic co-operation and development countries
260			_aInternational Review of Administrative Sciences
300			_a86(4), Dec, 2020: p.729-748
520			_aThis 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
650			_aAccrual accounting, corruption, Harmonisation, International public sector accounting standards, Transparency _925073
773			_aInternational Review of Administrative Sciences
906			_aCORRUPTION
942			_cAR