Accounting

Business

Public sector

Accounting information system

Fund accounting

Government (linguistics)

Accounting research

Earnings

Mathematics

Management accounting

Algorithm

Positive accounting

Library science

Economy

Philosophy

Economics

Geometry

Subject (documents)

Governmental accounting

Computer science

Linguistics

Point (geometry)

Accrual

State (computer science)

Financial accounting

Public Money & Management

Public sector or government accounting has been the subject of many research endeavors. However, scholars have repeatedly criticized the lack of a consistent and well-defined theoretical basis for international research. So far, most researchers have drawn from various streams of theoretical perspectives with often unsatisfactory results. The goal of this paper is to put forward the International Public Sector Accounting Standards Board's (IPSASB) Conceptual Framework as a point of reference for establishing a better-fitting theoretical basis for public sector accrual accounting research.

A theoretical basis for public sector accrual accounting research: current state and perspectives