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425 results - showing 131 - 140
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Accounting for Governments: from Budget to Audit Hot

Uploaded by Jesse Hughes     April 13, 2021     2333  
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     2031  
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     1833  
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     2113  
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     1877  
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     2261  
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     1375  
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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Participatory Budgeting: Usability Study of Existing WebPages Hot

Uploaded by Ellen Haustein     March 05, 2021     1280  
Author(s)
Paper language
English
Keywords
Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region; Usability
Category
  • Management accounting
  • Other

How to get the paper

From other source (e.g. Preprint url)
http://empaci.eu/photo/Files/Empaci%20-%20Output%204.1.2.pdf
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Participatory Budgeting Feature Matrix Hot

Uploaded by Ellen Haustein     March 05, 2021     1421  
Author(s)
Paper language
English
Keywords
Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region; Usability; IT; Information Technology; Feature matrix
Category
  • Management accounting
  • Other

How to get the paper

From other source (e.g. Preprint url)
http://cities.empaci.eu/
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Participatory Budgeting Type Groups Hot

Uploaded by Ellen Haustein     March 05, 2021     1607  
Author(s)
Paper language
English
Keywords
Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region
Category
  • Management accounting
  • Other

How to get the paper

From other source (e.g. Preprint url)
http://empaci.eu/photo/Files/GoA%202.1%20PB%20type%20groups%20working%20document_final%2024112020.pdf
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425 results - showing 131 - 140
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