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STAKEHOLDER PARTICIPATION IN THE GOVERNMENTAL ACCOUNTING STANDARD-SETTING PROCESS Hot

Uploaded by Suzanne Lowensohn     July 27, 2019     1655  
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     1763  
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     2960  
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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Operating within the boundaries of legislation, accountability and personal agendas: A study on financial sustainability in Catalan municipalities Hot

Uploaded by Sotirios Karatzimas     June 25, 2019     3030  
Author(s)
Paper language
English
Keywords
Accountability; Municipalities; Financial sustainability; Local government; Mayors; Municipality comptrollers; Public choice theory
Category
Other

How to get the paper

From the journal
https://www.emeraldinsight.com/doi/full/10.1108/MEDAR-02-2018-0284
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Setting International Public-Sector Accounting Standards: Does ‘Public’ Matter? The Case of Revenue from Non-Exchange Transactions Hot

Uploaded by francesca Manes Rossi     June 22, 2019     3170  
Author(s)
Paper language
English
Keywords
non-exchange revenue; IPSASB Conceptual Framework; accrual accounting; public sector accounting
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
fmanesrossi@unisa.it
From the journal
https://doi.org/10.1080/17449480.2019.1624791
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Editorial: Innovations in public sector financial and management accounting—for better or worse? Hot

Uploaded by Sandra Cohen     June 19, 2019     2789  
Author(s)
Paper language
English
Keywords
innovations; public sector financial management
Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization
  • Management accounting

How to get the paper

From the journal
https://www.tandfonline.com/doi/full/10.1080/09540962.2019.1583906
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Characterizing the Risk Factors for Financial Sustainability in Spanish Local Governments Hot

Uploaded by Isabel Brusca     March 21, 2019     2021  
Author(s)
Paper language
English
Keywords
financial sustainability, local governments, accrual accounting
Category
Other

How to get the paper

From the author (email)
ibrusca@unizar.es
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Brusca, I., & Olmo, J. (2018). La deuda comercial de los ayuntamientos españoles: análisis empírico. Hot

Uploaded by Isabel Brusca     March 21, 2019     2083  
Author(s)
Paper language
Spanish
Keywords
local government, debt, aaverage payment period
Category
Other

How to get the paper

From the author (email)
ibrusca@unizar.es
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The challenge of sustainability and integrated reporting at universities: a case study Hot

Uploaded by Isabel Brusca     March 21, 2019     3042  
Author(s)
Paper language
English
Keywords
integrated reporting, universities, sustainability
Category
Other

How to get the paper

From the author (email)
ibrusca@unizar.es
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A Framework for Comparing Financial Sustainability in EU Countries: National Accounts, Governmental Accounting and the Challenge of Harmonization: The Relevance of Accounting Frameworks Hot

Uploaded by Isabel Brusca     March 21, 2019     2849  
Author(s)
Paper language
English
Keywords
financial sustainability, national accounts, accrual accounting
Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
ibrusca@unizar.es
Read more
428 results - showing 241 - 250
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