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    Users in preparers’ shoes: Mobilizing the sense of belonging in popular report development in Local Governments

    Uploaded by Sandra Cohen     October 17, 2023     380  
    Author(s)
    Paper language
    English
    Keywords
    Popular reporting; Sense of belonging; Co-development; Local governments; Non-financial reporting;
    Category
    Other

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-03-2023-0038/full/html
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    Are SDGs translated into accounting terms? Evidence from European cities

    Uploaded by Sandra Cohen     October 17, 2023     512  
    Author(s)
    Paper language
    English
    Keywords
    SDG reporting; SDG frameworks; Sustainable Development Goals (SDG); Accounting for sustainable development; SDG costing
    Category
    • Comparative Research
    • Sustainability/SDGs

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://www.tandfonline.com/doi/full/10.1080/09540962.2023.2243543
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    European Public Sector Accounting

    Uploaded by Ellen Haustein     July 03, 2023     547  
    Author(s)
    Paper language
    English
    Keywords
    accounting; finanical reporting; IPSAS; EPSAS; accounting harmonization; case study
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
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    Debate: Public sector accounting education and artificial intelligence

    Uploaded by Sandra Cohen     May 11, 2023     547  
    Author(s)
    Paper language
    English
    Keywords
    ChatGPT; Artificial Intelligence; Public Sector Accounting Education
    Category
    Other

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://www.tandfonline.com/doi/full/10.1080/09540962.2023.2209290
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    Measuring governments' online accountability

    Uploaded by Susana Jorge     May 09, 2023     478  
    Author(s)
    Paper language
    English
    Keywords
    accountability; accessibility; usability; index; central governments; South America.
    Category
    Other

    How to get the paper

    From the author (email)
    susjor@fe.uc.pt
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    FINANCIAL INFORMATION USE IN PARLIAMENTARY DEBATES IN A CHANGING CONTEXT

    Uploaded by Susana Jorge     May 09, 2023     631  
    Author(s)
    Paper language
    English
    Keywords
    Politicians, Accounting information, Intentions of use, Content analysis, Sentiment analysis
    Category
    • Financial accounting
    • Other
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    The institutional environment of gender budgeting: Learning from the Portuguese experience

    Uploaded by Susana Jorge     May 09, 2023     677  
    Author(s)
    Paper language
    English
    Keywords
    gender budgeting, governance, implementation, institutional theory, preparation, women's rights organizations
    Category
    Other
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    Municipal revenue over-budgeting: a dynamic analysis of its determinants

    Uploaded by Susana Jorge     May 09, 2023     761  
    Author(s)
    Paper language
    English
    Keywords
    local finance, budget inflation, budgetary determinants, institutional determinants, political determinants, dynamic panel analysis
    Category
    Other
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    Measuring the Quality of the Strategic Financial Planning Information (Q-FPI) in the Local Government

    Uploaded by Susana Jorge     May 09, 2023     611  
    Author(s)
    Paper language
    English
    Keywords
    quality information, quality index, programming documents,, municipalities, Portugal
    Category
    Other
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    DEBATE – Auditing and political accountability in the local government: dealing with paradoxes in the relationship between the executive and the council

    Uploaded by Susana Jorge     May 09, 2023     563  
    Author(s)
    Paper language
    English
    Category
    Auditing
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