The role of public-sector accounting in controlling corruption: an assessment of Organisation for Economic Co-operation and Development countrieshttps://psaar.net/media/reviews/photos/thumbnail/300x250s/1c/64/80/IRAS-60-1572527129.gif
Uploaded by Marco Bisogno Uploaded date: October 31, 2019
March 28, 2019
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.
Cuadrado-Ballesteros, B., Citro, F., and Bisogno, M., (2019), The role of public-sector accounting in controlling corruption: an assessment of Organisation for Economic Co-operation and Development countries, International Review of Administrative Sciences, https://doi.org/10.1177/0020852318819756
accrual accounting, corruption, harmonisation, International Public Sector Accounting Standards, transparency
Type of Paper