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    Editorial: Public sector accounting current developments—insight, critique and transformative redefinitions Hot

    Uploaded by Susana Jorge     December 08, 2024     2697  
    Author(s)
    Paper language
    English
    Keywords
    public sector accounting, financial and non-financial information, challenges
    Category
    • Financial accounting
    • Other

    How to get the paper

    From the author (email)
    susjor@fe.uc.pt
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    Debate: Researching in challenging times – adapting and enhancing public sector accounting practices

    Uploaded by Susana Jorge     December 08, 2024     801  
    Author(s)
    Paper language
    English
    Keywords
    public sector accounting, reporting, sustainability, digitalization, uncertainty
    Category
    • Financial accounting
    • Sustainability/SDGs
    • Other

    How to get the paper

    From the author (email)
    susjor@fe.uc.pt
    Read more
    Nationalism versus globalization: public sector accounting international harmonization and national resistance Hot

    Uploaded by Xenia Mamakou     September 08, 2021     1614  
    Author(s)
    Paper language
    English
    Keywords
    public sector accounting; business accounting; traditions; harmonization; conflict; resistance
    Category
    • International Accounting / Accounting Harmonization
    • Management accounting
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    Editorial: Comparison as a habit—The case for international governmental accounting research Hot

    Uploaded by Sandra Cohen     September 02, 2021     1509  
    Author(s)
    Paper language
    English
    Keywords
    CIGAR; International governmental accounting research
    Category
    • Comparative Research
    • Other
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    The proposed IPSAS on measurement for public sector financial reporting—recycling or reiteration? Hot

    Uploaded by Josette Caruana     July 11, 2021     1699  
    Author(s)
    Josette Caruana
    Paper language
    English
    Keywords
    Accounting practice; accounting theory;; deprival value model; fair value model; historical cost; measurement; public sector accounting
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    josette.caruana@um.edu.mt
    From the journal
    https://doi.org/10.1080/09540962.2021.1873594
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    Editorial: Politicians and accounting information - a marriage of convenience? Hot

    Uploaded by Josette Caruana     March 24, 2017     4194  
    Author(s)
    Paper language
    English
    Keywords
    political use; rational use; accounting information; performance information
    Category
    Other

    How to get the paper

    From the author (email)
    g.j.van.helden@rug.nl
    From the journal
    Public Money & Management
    From other source (e.g. Preprint url)
    Josette.caruana@um.edu.mt
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    Shades of Governmental Financial Reporting with a National Accounting twist Hot

    Uploaded by Josette Caruana     March 24, 2017     3270  
    Author(s)
    Josette Caruana
    Paper language
    English
    Keywords
    Budgeting; Consolidated financial statements; Financial reporting standards; National accounting; Parliamentary accountability
    Category
    Comparative Research

    How to get the paper

    From the author (email)
    josette.caruana@um.edu.mt
    From the journal
    Accounting Forum
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    Would IPSAS help Greece? Or would they be the 'Emperor's New Clothes'? Hot

    Uploaded by Josette Caruana     June 03, 2016     3144  
    Author(s)
    Josette Caruana
    Paper language
    English
    Keywords
    ESA; fiscal debt; IPSAS; harmonization
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the journal
    Public Money & Management
    Read more
    Governmental accounting in Malta towards IPSAS within the context of the European Union Hot

    Uploaded by Josette Caruana     July 21, 2015     3738  
    Author(s)
    Paper language
    English
    Keywords
    accounting reform; accounting standards; EPSAS; ESA; governmental financial reporting
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the journal
    ras.sagepub.com
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    EPSAS—Worrying the Wrong End of the Stick? Hot

    Uploaded by Josette Caruana     February 28, 2015     3097  
    Author(s)
    Paper language
    English
    Keywords
    ESA; IPSAS; harmonization; standardization; national accounting
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the journal
    http://dx.doi.org/10.1080/01900692.2015.999577
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