TY  - JOUR 
AU  - Cuadrado Ballesteros, Beatriz
AU  - Citro, Francesca
AU  - Bisogno, Marco
PY  - 2020
SN  - 0020-8523
UR  - http://hdl.handle.net/10366/155094
AB  - [EN] 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...
LA  - eng
PB  - SAGE
KW  - IPSAS
KW  - Accrual accounting
KW  - Corruption
KW  - Transparency
TI  - The role of public-sector accounting in controlling corruption: an assessment of Organisation for Economic Co-operation and Development countries
DO  - 10.1177/0020852318819756
T2  - International Review of Administrative Sciences
VL  - 86
M2  - 729
ER  -