The role of public-sector accounting in controlling corruption: an assessment of Organisation for Economic Co-operation and Development countries Hot
https://psaar.net/media/reviews/photos/thumbnail/300x250s/1c/64/80/IRAS-60-1572527129.gif
Uploaded by Marco Bisogno
Uploaded date: October 31, 2019
1588
Publication date
March 28, 2019
Paper language
Abstract
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.
Preferred Citation
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
Keywords
accrual accounting, corruption, harmonisation, International Public Sector Accounting Standards, transparency
Email
This email address is being protected from spambots. You need JavaScript enabled to view it.
Category
Comparative Research
Type of Paper
Published paper