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428 results - showing 91 - 100
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Designing international public sector accounting standards: An analysis of constituents’ participation through comment letters Hot

Uploaded by Marco Bisogno     September 02, 2022     1411  
Author(s)
Paper language
English
Keywords
harmonization; input legitimacy theory; IPSASB due process; public sector accounting standards; standard-setting
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
mbisogno@unisa.it
From the journal
https://onlinelibrary.wiley.com/doi/10.1111/faam.12343
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Budget transparency and financial sustainability Hot

Uploaded by Marco Bisogno     June 27, 2022     1846  
Author(s)
Paper language
English
Keywords
Budget transparency, Financial sustainability, Solvency, Growth, Stability, Fairness
Category
Financial accounting

How to get the paper

From the journal
https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-02-2022-0025/full/html
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German GAAP (SsD) versus IPSAS: Evidence on prudence‐related differences between consolidated General Purpose Financial Statements of Hesse Hot

Uploaded by Ellen Haustein     May 30, 2022     2275  
Author(s)
Paper language
English
Keywords
IPSAS; GPFS; prudence; German GAAP; SsD; financial accounting; comparative; accounting principles; Germany; Hesse
Category
Financial accounting

How to get the paper

From the author (email)
peter.lorson@uni-rostock.de
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SDG-Reporting in German Local Governments. Background, selected approaches and (missing) links to Financial Performance Management Hot

Uploaded by Ellen Haustein     May 30, 2022     1705  
Author(s)
Paper language
English
Keywords
SDG; local government; citizen science; financial performance management; reporting; sustainability; indicators; non-financial; participatory budgeting; gender budgeting; performance budgeting
Category
  • Performance measurement
  • Other

How to get the paper

From the author (email)
peter.lorson@uni-rostock.de
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The IPSASB and pressing primary, but not only financial, challenges. Critical reflections on IPSASB’s statements and guidelines in the context of fundamental challenges such as sustainability, climate change and the COVID 19 pandemic Hot

Uploaded by Ellen Haustein     May 30, 2022     1650  
Author(s)
Paper language
English
Keywords
IPSASB; RPG; non-financial reporting, sustainability, SDG; climate change; popular reporting; integrated reporting; citizen; politician
Category
  • Financial accounting
  • Other

How to get the paper

From the author (email)
peter.lorson@uni-rostock.de
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New development: The challenges of public sector accounting education in business schools Hot

Uploaded by Fabrício Neves     May 23, 2022     2174  
Author(s)
Paper language
English
Keywords
Accrual accounting; accounting education; accounting reforms; Brazil; business schools; IPSAS; public sector accounting education
Category
  • International Accounting / Accounting Harmonization
  • Other

How to get the paper

From the author (email)
fabricioneves@alumni.usp.br
From the journal
https://www.tandfonline.com/doi/full/10.1080/09540962.2022.2066820
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Accountants’ postures under compulsory digital transformation imposed by government oversight authorities. Hot

Uploaded by Fabrício Neves     May 23, 2022     1947  
Author(s)
Paper language
English
Keywords
digital transformation; digitalization; local governments; mandatory adoption; top-down adoption
Category
  • International Accounting / Accounting Harmonization
  • Other

How to get the paper

From the author (email)
andre.lino@essex.ac.uk
From the journal
https://onlinelibrary.wiley.com/doi/10.1111/faam.12313
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E-government ​in local government's websites: ​from visible to invisible Hot

Uploaded by Fabrício Neves     May 23, 2022     1841  
Author(s)
Paper language
Portuguese
Keywords
Electronic Government; Governments’ websites; Municipalities
Category
Other

How to get the paper

From the author (email)
fabricioneves@alumni.usp.br
From the journal
https://revista.crcsc.org.br/index.php/CRCSC/article/view/3160/2273
From SSRN
2237-7662
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Earnings management in public hospitals: The case of Greek state-owned hospitals Hot

Uploaded by Ioanna Malkogianni     May 23, 2022     1622  
Author(s)
Paper language
English
Keywords
Agency theory; discretionary accruals; earnings management; public sector hospitals; small surpluses; state-owned hospitals
Category
Financial accounting

How to get the paper

From the author (email)
imalkogi@gmail.com
From the journal
https://www.tandfonline.com/doi/full/10.1080/09540962.2022.2071005?src=
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Research performance of public research institutes in a quadruple helix setting Hot

Uploaded by Marco Bisogno     May 18, 2022     2712  
Author(s)
Paper language
English
Keywords
Public research institutes; quadruple helix model; research cooperation; knowledge transfer; research internationalisation
Category
Performance measurement

How to get the paper

From the author (email)
mbisogno@unisa.it
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428 results - showing 91 - 100
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