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

Bergmann, Andreas ORCID School of Management & Law, Department of Public Sector, Zurich University of Applied Sciences, Winterthur, Switzerland
Fuchs, Sandro School of Management & Law, Center of Public Financial Management, Zurich University of Applied Sciences, Winterthur, Switzerland
Schuler, Christoph School of Management & Law, Center of Public Financial Management, Zurich University of Applied Sciences, Winterthur, Switzerland