Class information for: |
Basic class information |
| Class id | #P | Avg. number of references |
Database coverage of references |
|---|---|---|---|
| 21513 | 416 | 41.1 | 16% |
Hierarchy of classes |
The table includes all classes above and classes immediately below the current class. |
| Cluster id | Level | Cluster label | #P |
|---|---|---|---|
| 1 | 4 | ECONOMICS//EDUCATION & EDUCATIONAL RESEARCH//PSYCHOL | 3876184 |
| 5 | 3 | POLITICAL SCIENCE//INTERNATIONAL RELATIONS//REVUE FRANCAISE D HISTOIRE D OUTRE-MER | 156065 |
| 440 | 2 | PUBLIC ADMINISTRATION//PUBLIC ADMINISTRATION REVIEW//LOCAL GOVERNMENT STUDIES | 16206 |
| 21513 | 1 | IPSAS//ACCRUAL ACCOUNTING//FINANCIAL AND BANKING CRISIS | 416 |
Terms with highest relevance score |
| rank | Term | termType | Chi square | Shr. of publ. in class containing term |
Class's shr. of term's tot. occurrences |
#P with term in class |
|---|---|---|---|---|---|---|
| 1 | IPSAS | authKW | 1043928 | 4% | 89% | 16 |
| 2 | ACCRUAL ACCOUNTING | authKW | 485728 | 4% | 44% | 15 |
| 3 | FINANCIAL AND BANKING CRISIS | authKW | 367007 | 1% | 100% | 5 |
| 4 | PUBLIC MONEY & MANAGEMENT | journal | 318031 | 15% | 7% | 64 |
| 5 | EPSAS | authKW | 305838 | 1% | 83% | 5 |
| 6 | PUBLIC SECTOR ACCOUNTING | authKW | 305828 | 2% | 42% | 10 |
| 7 | FISCAL CRISIS | authKW | 246695 | 3% | 31% | 11 |
| 8 | GOVERNMENT FINANCE STATISTICS | authKW | 234883 | 1% | 80% | 4 |
| 9 | GOVERNMENT DECISION MAKING | authKW | 229376 | 1% | 63% | 5 |
| 10 | POLITICS AND ADMINISTRATION | authKW | 167771 | 1% | 57% | 4 |
Web of Science journal categories |
| Rank | Term | Chi square | Shr. of publ. in class containing term |
Class's shr. of term's tot. occurrences |
#P with term in class |
|---|---|---|---|---|---|
| 1 | Public Administration | 103616 | 53% | 1% | 221 |
| 2 | Political Science | 4211 | 19% | 0% | 81 |
| 3 | Business, Finance | 4106 | 15% | 0% | 62 |
| 4 | Management | 877 | 10% | 0% | 43 |
| 5 | Planning & Development | 448 | 5% | 0% | 19 |
| 6 | Business | 438 | 6% | 0% | 26 |
| 7 | Industrial Relations & Labor | 258 | 2% | 0% | 9 |
| 8 | Economics | 215 | 9% | 0% | 36 |
| 9 | History of Social Sciences | 32 | 1% | 0% | 3 |
| 10 | Literary Reviews | 30 | 0% | 0% | 2 |
Address terms |
| Rank | Term | Chi square | Shr. of publ. in class containing term |
Class's shr. of term's tot. occurrences |
#P with term in class |
|---|---|---|---|---|---|
| 1 | PUBL SECT ACCOUNTING | 132120 | 1% | 60% | 3 |
| 2 | ACCRUAL BUDGETING PROJECT | 73401 | 0% | 100% | 1 |
| 3 | ARBEITSBEREICHS PUBL MANAGEMENT | 73401 | 0% | 100% | 1 |
| 4 | BUDGETING DEV | 73401 | 0% | 100% | 1 |
| 5 | BUSINESS ACCOUNTING 125 | 73401 | 0% | 100% | 1 |
| 6 | COMPETENCE PUBL FINANCIAL MANAGEMENT | 73401 | 0% | 100% | 1 |
| 7 | EIPF | 73401 | 0% | 100% | 1 |
| 8 | ETUD SOCIALES | 73401 | 0% | 100% | 1 |
| 9 | INSB INT RECHNUNGSWESEN | 73401 | 0% | 100% | 1 |
| 10 | INSBESONDERE WIRT AFTSPRUFUNG | 73401 | 0% | 100% | 1 |
Journals |
| Rank | Term | Chi square | Shr. of publ. in class containing term |
Class's shr. of term's tot. occurrences |
#P with term in class |
|---|---|---|---|---|---|
| 1 | PUBLIC MONEY & MANAGEMENT | 318031 | 15% | 7% | 64 |
| 2 | ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES | 73049 | 4% | 7% | 15 |
| 3 | BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS | 47780 | 5% | 3% | 20 |
| 4 | INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES | 47703 | 5% | 3% | 21 |
| 5 | PUBLIC ADMINISTRATION | 38223 | 6% | 2% | 27 |
| 6 | AUSTRALIAN JOURNAL OF PUBLIC ADMINISTRATION | 37580 | 6% | 2% | 23 |
| 7 | GOVERNANCE-AN INTERNATIONAL JOURNAL OF POLICY ADMINISTRATION AND INSTITUTIONS | 34391 | 3% | 3% | 14 |
| 8 | AUSTRALIAN ACCOUNTING REVIEW | 27575 | 2% | 4% | 10 |
| 9 | ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL | 15237 | 2% | 3% | 8 |
| 10 | PUBLIC MANAGEMENT REVIEW | 10487 | 2% | 2% | 9 |
Author Key Words |
| Rank | Term | Chi square | Shr. of publ. in class containing term |
Class's shr. of term's tot. occurrences |
#P with term in class |
LCSH search | Wikipedia search |
|---|---|---|---|---|---|---|---|
| 1 | IPSAS | 1043928 | 4% | 89% | 16 | Search IPSAS | Search IPSAS |
| 2 | ACCRUAL ACCOUNTING | 485728 | 4% | 44% | 15 | Search ACCRUAL+ACCOUNTING | Search ACCRUAL+ACCOUNTING |
| 3 | FINANCIAL AND BANKING CRISIS | 367007 | 1% | 100% | 5 | Search FINANCIAL+AND+BANKING+CRISIS | Search FINANCIAL+AND+BANKING+CRISIS |
| 4 | EPSAS | 305838 | 1% | 83% | 5 | Search EPSAS | Search EPSAS |
| 5 | PUBLIC SECTOR ACCOUNTING | 305828 | 2% | 42% | 10 | Search PUBLIC+SECTOR+ACCOUNTING | Search PUBLIC+SECTOR+ACCOUNTING |
| 6 | FISCAL CRISIS | 246695 | 3% | 31% | 11 | Search FISCAL+CRISIS | Search FISCAL+CRISIS |
| 7 | GOVERNMENT FINANCE STATISTICS | 234883 | 1% | 80% | 4 | Search GOVERNMENT+FINANCE+STATISTICS | Search GOVERNMENT+FINANCE+STATISTICS |
| 8 | GOVERNMENT DECISION MAKING | 229376 | 1% | 63% | 5 | Search GOVERNMENT+DECISION+MAKING | Search GOVERNMENT+DECISION+MAKING |
| 9 | POLITICS AND ADMINISTRATION | 167771 | 1% | 57% | 4 | Search POLITICS+AND+ADMINISTRATION | Search POLITICS+AND+ADMINISTRATION |
| 10 | GOVERNMENTAL ACCOUNTING | 166816 | 1% | 45% | 5 | Search GOVERNMENTAL+ACCOUNTING | Search GOVERNMENTAL+ACCOUNTING |
Core articles |
The table includes core articles in the class. The following variables is taken into account for the relevance score of an article in a cluster c: (1) Number of references referring to publications in the class. (2) Share of total number of active references referring to publications in the class. (3) Age of the article. New articles get higher score than old articles. (4) Citation rate, normalized to year. |
| Rank | Reference | # ref. in cl. |
Shr. of ref. in cl. |
Citations |
|---|---|---|---|---|
| 1 | BRUSCA, I , GOMEZ-VILLEGAS, M , MONTESINOS, V , (2016) PUBLIC FINANCIAL MANAGEMENT REFORMS: THE ROLE OF IPSAS IN LATIN-AMERICA.PUBLIC ADMINISTRATION AND DEVELOPMENT. VOL. 36. ISSUE 1. P. 51 -64 | 16 | 80% | 0 |
| 2 | LASWAD, F , REDMAYNE, NB , (2015) IPSAS OR IFRS AS THE FRAMEWORK FOR PUBLIC SECTOR FINANCIAL REPORTING? NEW ZEALAND PREPARERS' PERSPECTIVES.AUSTRALIAN ACCOUNTING REVIEW. VOL. 25. ISSUE 2. P. 175 -184 | 11 | 100% | 0 |
| 3 | CORTES, JL , MARTI, C , (2012) A PROPOSAL OF AN ACCRUAL-BASED BUDGET FOR PUBLIC ADMINITRATION.REVISTA DEL CLAD REFORMA Y DEMOCRACIA. VOL. . ISSUE 54. P. 33-+ | 13 | 87% | 0 |
| 4 | PONTOPPIDAN, CA , BRUSCA, I , (2016) THE FIRST STEPS TOWARDS HARMONIZING PUBLIC SECTOR ACCOUNTING FOR EUROPEAN UNION MEMBER STATES: STRATEGIES AND PERSPECTIVES.PUBLIC MONEY & MANAGEMENT. VOL. 36. ISSUE 3. P. 181 -188 | 9 | 100% | 0 |
| 5 | BERGMANN, A , GROSSI, G , RAUSKALA, I , FUCHS, S , (2016) CONSOLIDATION IN THE PUBLIC SECTOR: METHODS AND APPROACHES IN ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT COUNTRIES.INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES. VOL. 82. ISSUE 4. P. 763 -783 | 8 | 100% | 0 |
| 6 | BRUSCA, I , MONTESINOS, V , CHOW, DSL , (2013) LEGITIMATING INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS): THE CASE OF SPAIN.PUBLIC MONEY & MANAGEMENT. VOL. 33. ISSUE 6. P. 437-444 | 9 | 90% | 4 |
| 7 | GONZALEZ, RMD , JULVE, VM , IZQUIERDO, SM , (2014) CONVERGENCE OF GOVERNMENT ACCOUNTING SYSTEMS IN EUROPE AS A SCENARIO FOR THE NEW SYSTEM OF NATIONAL ACCOUNTS.SPANISH JOURNAL OF FINANCE AND ACCOUNTING-REVISTA ESPANOLA DE FINANCIACION Y CONTABILIDA. VOL. 43. ISSUE 4. P. 424 -448 | 9 | 90% | 0 |
| 8 | CORDERY, CJ , SIMPKINS, K , (2016) FINANCIAL REPORTING STANDARDS FOR THE PUBLIC SECTOR: NEW ZEALAND'S 21ST-CENTURY EXPERIENCE.PUBLIC MONEY & MANAGEMENT. VOL. 36. ISSUE 3. P. 209 -216 | 8 | 89% | 1 |
| 9 | KICKERT, WJM , RANDMA-LIIV, T , SAVI, R , (2015) POLITICS OF FISCAL CONSOLIDATION IN EUROPE: A COMPARATIVE ANALYSIS.INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES. VOL. 81. ISSUE 3. P. 562 -584 | 11 | 69% | 1 |
| 10 | FUCHS, S , BERGMANN, A , BRUSCA, I , (2017) USING FINANCIAL REPORTING FOR DECISION MAKING AS A MEASURE TOWARDS RESILIENT GOVERNMENT FINANCES: THE CASE OF SWITZERLAND.LEX LOCALIS-JOURNAL OF LOCAL SELF-GOVERNMENT. VOL. 15. ISSUE 1. P. 133 -153 | 9 | 82% | 0 |
Classes with closest relation at Level 1 |