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428 results - showing 131 - 140
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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     1751  
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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Academic Coverage of GFM Topics Hot

Uploaded by Jesse Hughes     May 08, 2021     1968  
Author(s)
Jesse Hughes; Michael Parry
Paper language
English
Keywords
Accounting; Budgeting; Government Entitities; Auditing; Commitments
Category
  • Auditing
  • Financial accounting
  • International Accounting / Accounting Harmonization
  • Other

How to get the paper

From the author (email)
jhughes@odu.edu
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Budget transparency and governance quality: a cross-country analysis Hot

Uploaded by Marco Bisogno     April 16, 2021     1965  
Author(s)
Paper language
English
Keywords
Governance; open budget; budget transparency; accountability
Category
Comparative Research

How to get the paper

From the author (email)
mbisogno@unisa.it
From the journal
Public Management Review
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Accounting for Governments: from Budget to Audit Hot

Uploaded by Jesse Hughes     April 13, 2021     2412  
Author(s)
Michael Parry; Jesse Hughes
Paper language
English
Keywords
Consolidated Statements; Government Financial Management; IPSAS; Government Financial Statistics; INTOSAI
Category
  • Auditing
  • Financial accounting
  • International Accounting / Accounting Harmonization
  • Management accounting
  • Other

How to get the paper

From other source (e.g. Preprint url)
self-published on Amazon
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"Proposed Definitions for All Phases of Accounting" Hot

Uploaded by Jesse Hughes     April 04, 2021     2095  
Author(s)
Jesse Hughes; Michael Parry; Hassan Ouda
Paper language
English
Keywords
Backward Looking Phases; Cash; Modified Cash; Modified Accrual,; Simplified Accrual; Full Accrual; Sustainable Forward Looking Phases; Sustainable Modified Accrual; Sustainable Full Accrual
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
jhughes@odu.edu
From the journal
icgfm.org/assets/docs/XX-2.pdf#page=35
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The academic voice in the EPSAS project Hot

Uploaded by Sandra Cohen     April 01, 2021     1884  
Author(s)
Paper language
English
Keywords
Academic voice; accounting standards; European Public Sector Accounting Standards (EPSAS); harmonization; standard-setting process
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
manes@unina.it
From the journal
https://www.tandfonline.com/doi/full/10.1080/09540962.2021.1905263
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Sustainability measures and earnings management: Evidence from Greek Municipalities Hot

Uploaded by Sandra Cohen     March 27, 2021     2153  
Author(s)
Paper language
English
Keywords
Earnings management;accrual accounting; financial sustainability; Greek municipalities
Category
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-10-2020-0171/full/html
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Evolution of EU public sector financial accounting standardisation: critical events that opened the window for attempted policy change Hot

Uploaded by Lasse Oulasvirta     March 15, 2021     1908  
Author(s)
Lasse Oulasvirta and Stephen J. Bailey
Paper language
English
Keywords
Public accounting standardisation; EDP; garbage can; IPSAS; EPSAS
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
lasse.oulasvirta@tuni.fi
From the journal
Journal of European Integration
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A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting Hot

Uploaded by Lasse Oulasvirta     March 15, 2021     2308  
Author(s)
Lasse Oulasvirta
Paper language
English
Keywords
Bottom-up approach; conceptual framework; EPSAS; financial accounting; income-statement-first approach; IPSAS; public sector
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
lasse.oulasvirta@tuni.fi
From the journal
Public Money & Management, 2021
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Participatory Budgeting: Feature Repository & Recommendations Hot

Uploaded by Ellen Haustein     March 05, 2021     1413  
Author(s)
Paper language
English
Keywords
Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region; Information Technology, IT, Feature catalogue
Category
  • Management accounting
  • Other

How to get the paper

From other source (e.g. Preprint url)
http://empaci.eu/photo/Files/Empaci%20-%20Output%204.1.3.pdf
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428 results - showing 131 - 140
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