Authors: Giuseppe Grossi ^a;  Susan Newberry ^b;  Andreas Bergmann - He is a member of the IPSAS Board.^c;  Daniel Bietenhader ^d;  Torbjrn Tagesson - He is also Executive Director, Swedish Council for Municipal Accounting.^e;  Johan Christiaens ^f;  Philippe Van Cauwenberge ^f; Jan Rommel ^g

Affiliations:	a Public Financial Management in the Department of Business and Social Studies, Siena University,
	b Accounting in the Faculty of Economics and Business, University of Sydney, Australia
	c Zurich University of Applied Sciences (ZHAW),
	d Institute of Public Management, Zurich University of Applied Sciences (ZHAW),
	e School of Business and Engineering, Halmstad University,
	f Ghent University,
	g Catholic University Leuven,

DOI: 10.1080/09540960903034968

Publication Frequency: 6 issues per year

Published in: Public Money & Management, Volume 29, Issue 4 July 2009 , pages 209 - 218

Subjects: Business & Management; Civil Service & Public Sector; Management & Management Techniques; Public Ownership, Nationalization & Public Management; Public Policy;

Formats available: HTML (English) : PDF (English)

Previously published as: Chartered Institute of Public Finance and Accountancy. Public Money (0261-1252) until 1988