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    Editorial – Public sector accounting education—stocktaking, challenges and innovations

    Uploaded by Susana Jorge     May 09, 2023     422  
    Author(s)
    Paper language
    English
    Category
    • International Accounting / Accounting Harmonization
    • Other
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    New development: The development of standardized charts of accounts in public sector accounting

    Uploaded by Susana Jorge     May 09, 2023     536  
    Author(s)
    Paper language
    English
    Keywords
    accounts codes, accounting records, budget classifications, comparability, consolidated reporting. GFS classifications, harmonization, information reliability
    Category
    • Comparative Research
    • International Accounting / Accounting Harmonization
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    Debate: On the ‘why’ of gender budgeting

    Uploaded by Susana Jorge     May 09, 2023     288  
    Author(s)
    Paper language
    English
    Category
    Other

    How to get the paper

    From the author (email)
    susjor@fe.uc.pt
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    To manage or reserve accruals? Evidence from a balanced-budget requirement reform

    Uploaded by Pierre Donatella     March 03, 2023     547  
    Author(s)
    Paper language
    English
    Keywords
    Accrual accounting; balanced-budget requirement; earnings management; incentives; municipalities; public sector; regulatory incentives; political incentives
    Category
    Financial accounting

    How to get the paper

    From the journal
    Public Money & Management
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    Local politicians’ perceptions of financial conditions – do they align with financial indicators?

    Uploaded by Pierre Donatella     February 07, 2023     543  
    Author(s)
    Paper language
    English
    Keywords
    financial conditions; politicians; user; local government
    Category
    • Financial accounting
    • Other

    How to get the paper

    From the journal
    Local Government Studies
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    Sustainable development goals in public administrations: Enabling conditions in local governments

    Uploaded by francesca Manes Rossi     January 31, 2023     627  
    Author(s)
    Paper language
    English
    Keywords
    Sustainable Development Goals; local governments; comparative analysis
    Category
    Other

    How to get the paper

    From the author (email)
    manes@unina.it
    From the journal
    https://journals.sagepub.com/doi/abs/10.1177/00208523221146458
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    Financial accounting information presented with infographics: Does it improve financial reporting understandability?

    Uploaded by Sandra Cohen     November 14, 2022     602  
    Author(s)
    Paper language
    English
    Keywords
    Accounting understandability; Citizens' needs; Governmental Financial Reportinginfographics;
    Category
    • Comparative Research
    • Financial accounting

    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-11-2021-0163/full/html
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    Public Sector Accounting Harmonization in the European Union through the lens of the Garbage Can model

    Uploaded by Sandra Cohen     November 14, 2022     594  
    Author(s)
    Paper language
    English
    Keywords
    EPSAS; harmonization; standard-setting process; garbage can model; international accounting standards
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://onlinelibrary.wiley.com/doi/10.1111/faam.12348
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    New development: Public sector accounting education for users—embedding eLearning and technology in teaching

    Uploaded by Sotirios Karatzimas     September 03, 2022     647  
    Author(s)
    Paper language
    English
    Keywords
    Active learning; eLearning; public sector accounting education; public sector accounting software; users’ needs
    Category
    Other

    How to get the paper

    From the journal
    https://www.tandfonline.com/doi/full/10.1080/09540962.2021.1986302
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    Debate: Accounting training for politicians— an alternative approach

    Uploaded by Sandra Cohen     September 03, 2022     645  
    Author(s)
    Sandra Cohen
    Paper language
    English
    Keywords
    politicians; public sector accounting training
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://www.tandfonline.com/doi/full/10.1080/09540962.2022.2107826
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