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428 results - showing 231 - 240
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History of public sector accounting & alternatives Hot

Uploaded by Ellen Haustein     December 09, 2019     1547  
Author(s)
Andy Wynne
Paper language
English
Keywords
accountability, accounting year, assurance, auditor, budgetary control, budget out-turn report, internal control, public sector accounting, treasurer, treasury, taxation
Category
  • Comparative Research
  • International Accounting / Accounting Harmonization
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Approaches to public sector accounting and reporting in Europe Hot

Uploaded by Ellen Haustein     December 09, 2019     1829  
Author(s)
Paper language
English
Keywords
Public sector reporting, accounting concepts, harmonization, EPSAS
Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization
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Does financial health influence the re-election of local governments? Hot

Uploaded by Marco Bisogno     October 31, 2019     2051  
Author(s)
Paper language
English
Keywords
Agency theory, Local government, Voting behaviour, Financial health, Financial condition, Re-election,
Category
Other

How to get the paper

From the author (email)
mbisogno@unisa.it
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Explaining budget transparency through political factors Hot

Uploaded by Marco Bisogno     October 31, 2019     2207  
Author(s)
Paper language
English
Keywords
budget transparency, open budget, political economy, public administration
Category
Financial accounting

How to get the paper

From the author (email)
mbisogno@unisa.it
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The role of public-sector accounting in controlling corruption: an assessment of Organisation for Economic Co-operation and Development countries Hot

Uploaded by Marco Bisogno     October 31, 2019     2104  
Author(s)
Paper language
English
Keywords
accrual accounting, corruption, harmonisation, International Public Sector Accounting Standards, transparency
Category
Comparative Research

How to get the paper

From the author (email)
mbisogno@unisa.it
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Accounting System in Croatian Public Health-Care Sector: Current State and Improvement Perspectives Hot

Uploaded by GORANA ROJE     October 29, 2019     4080  
Author(s)
Paper language
English
Keywords
Public health care; Government accounting; Financial reporting; Empirical analysis; Croatia
Category
  • International Accounting / Accounting Harmonization
  • Management accounting
  • Performance measurement

How to get the paper

From other source (e.g. Preprint url)
https://www.springer.com/gp/book/9783319703763?wt_mc=ThirdParty.SpringerLink.3.EPR653.About_eBook
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New development: The first-time adoption of uniform public sector accounting standards—a German case study Hot

Uploaded by Ellen Haustein     October 22, 2019     2100  
Author(s)
Paper language
English
Keywords
accrual accounting; comparability; public sector accounting; SsD (Standards Staatlicher Doppik); transparency
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization
Read more
Debate: On the role of prudence in public sector accounting Hot

Uploaded by Ellen Haustein     October 22, 2019     2102  
Author(s)
Paper language
English
Keywords
accounting principles; financial accounting; accountability; EPSAS, prudence,
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization
Read more
The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Framework Hot

Uploaded by Ellen Haustein     October 22, 2019     2084  
Author(s)
Paper language
English
Keywords
public sector accounting; EPSAS; IPSAS; GASB; conceptual framework; purposes; accountability
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization
Read more
Intellectual Capital disclosure and academic rankings in European universities: Do they go hand in hand? Hot

Uploaded by Sandra Cohen     September 07, 2019     1976  
Author(s)
Paper language
English
Keywords
University Rankings; Intellectual capital (IC); IC web disclosure, comparative IC research; Universities
Category
  • Comparative Research
  • Performance measurement
  • Other

How to get the paper

From the author (email)
scohen@aueb.gr
From the journal
www.emeraldinsight.com/2049-372X.htm
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428 results - showing 231 - 240
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