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425 results - showing 91 - 100
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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     1663  
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     1617  
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     2138  
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     1898  
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     1803  
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     1580  
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     2628  
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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Standardizing local governments’ audit reports: for better or for worse? Hot

Uploaded by Marco Bisogno     May 16, 2022     1442  
Author(s)
Paper language
English
Keywords
Audit reports; financial auditing; Italian local governments; standardization
Category
Auditing

How to get the paper

From the author (email)
mbisogno@unisa.it
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Do e-government initiatives and e-participation affect the level of budget transparency? Hot

Uploaded by Marco Bisogno     May 16, 2022     1842  
Author(s)
Paper language
English
Keywords
e-government; e-participation; budget; transparency
Category
Comparative Research

How to get the paper

From the author (email)
mbisogno@unisa.it
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The role of leadership–member exchange relationships in the implementation of the International Public Sector Accounting Standards by Greek public hospitals Hot

Uploaded by Konstantia Dalla     January 21, 2022     7660  
Author(s)
Paper language
English
Keywords
Public Hospitals; IPSAS; Leader-member exchange; LMX; IPSAS implementation; IPSAS adoption
Category
Other

How to get the paper

From the journal
EuroMed Journal of Business
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