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425 results - showing 231 - 240
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Explaining budget transparency through political factors Hot

Uploaded by Marco Bisogno     October 31, 2019     2167  
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     2057  
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     4004  
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     2064  
Author(s)
Paper language
English
Keywords
accrual accounting; comparability; public sector accounting; SsD (Standards Staatlicher Doppik); transparency
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization
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Debate: On the role of prudence in public sector accounting Hot

Uploaded by Ellen Haustein     October 22, 2019     2067  
Author(s)
Paper language
English
Keywords
accounting principles; financial accounting; accountability; EPSAS, prudence,
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization
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The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Framework Hot

Uploaded by Ellen Haustein     October 22, 2019     2042  
Author(s)
Paper language
English
Keywords
public sector accounting; EPSAS; IPSAS; GASB; conceptual framework; purposes; accountability
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization
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Intellectual Capital disclosure and academic rankings in European universities: Do they go hand in hand? Hot

Uploaded by Sandra Cohen     September 07, 2019     1932  
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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STAKEHOLDER PARTICIPATION IN THE GOVERNMENTAL ACCOUNTING STANDARD-SETTING PROCESS Hot

Uploaded by Suzanne Lowensohn     July 27, 2019     1613  
Author(s)
Paper language
English
Keywords
GASB, comment letters
Category
Other

How to get the paper

From the journal
https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-02-2018-0019/full/html
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Participation in the Process of Setting Public Sector Accounting Standards: the Case of IPSASB Hot

Uploaded by Suzanne Lowensohn     July 27, 2019     1725  
Author(s)
Paper language
English
Keywords
International Public Sector Accounting Standards (IPSAS), European Public Sector Accounting Standards (EPSAS), comment letters, due process
Category
International Accounting / Accounting Harmonization

How to get the paper

From the journal
https://www.tandfonline.com/doi/full/10.1080/17449480.2019.1632466
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The profile of IPSAS-adopters Hot

Uploaded by Donia BEN AMOR     July 20, 2019     2903  
Author(s)
Paper language
English
Keywords
counting, public sector, IPSAS, profile, contingency model
Category
  • International Accounting / Accounting Harmonization
  • Performance measurement
  • Other

How to get the paper

From the journal
Journal of Accounting and Management Information Systems
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425 results - showing 231 - 240
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