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425 results - showing 251 - 260
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Popular reporting in Portuguese Municipalities? Hot

Uploaded by Susana Jorge     March 19, 2019     3546  
Author(s)
Paper language
Portuguese
Keywords
Popular Reporting, Municipal Financial Reporting, Accountability, Transparency, Portugal.
Category
Other

How to get the paper

From the author (email)
susjor@fe.uc.pt
From the journal
http://www.observatorio-iberoamericano.org/RICG/n_31/Sumario_31-2018.htm
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Budgetary Balances Adjustments From Governmental Accounting to National Accounts in EU Countries: Can Deficits Be Prone to Management? Hot

Uploaded by Susana Jorge     March 19, 2019     1952  
Author(s)
Paper language
English
Keywords
Budgetary reporting; National Accounts; deficit/surplus; adjustments management; accounting discretion; central government; EUROSTAT.
Category
  • Comparative Research
  • International Accounting / Accounting Harmonization
  • Other

How to get the paper

From the journal
https://onlinelibrary.wiley.com/doi/abs/10.1111/pbaf.12208
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Design, trajectories of reform and implementation of performance budget-ing in local governments: A comparative study of Germany, Italy, Lithuania and Norway Hot

Uploaded by Christoph Reichard     February 27, 2019     4768  
Author(s)
Paper language
English
Keywords
performance budgeting; local government
Category
  • Comparative Research
  • Performance measurement

How to get the paper

From the author (email)
reichard@uni-potsdam.de
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Appropriateness and Use of Performance Information in the Budgeting Process: Some experiences from German and Italian municipalities Hot

Uploaded by Christoph Reichard     February 27, 2019     3477  
Author(s)
Paper language
English
Keywords
local government; performance budget; performance information use; performance management
Category
  • Financial accounting
  • Performance measurement

How to get the paper

From the author (email)
reichard@uni-potsdam.de
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Linking budgeting to results? Evidence about performance budgets in European municipalities based on a comparative analytical model Hot

Uploaded by Christoph Reichard     February 27, 2019     4325  
Author(s)
Paper language
English
Keywords
Local government; performance budgeting; performance information
Category
  • Financial accounting
  • Performance measurement

How to get the paper

From the author (email)
reichard@uni-potsdam.de
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Cash or accruals for budgeting? Why some governments in Europe changed their budgeting mode and others not Hot

Uploaded by Christoph Reichard     February 27, 2019     2190  
Author(s)
Paper language
English
Keywords
cash budgeting; accrual budgeting; international comparison
Category
  • Comparative Research
  • Financial accounting

How to get the paper

From the author (email)
reichard@uni-potsdam.de
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Management control and public sector performance management Hot

Uploaded by Christoph Reichard     February 27, 2019     2313  
Author(s)
Paper language
English
Keywords
management control; performance management
Category
  • Management accounting
  • Performance measurement

How to get the paper

From the author (email)
reichard@uni-potsdam.de
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Resistance threshold to jurisdictions’ amalgamation: a survey of mp’s attitude toward budget control and social identification Hot

Uploaded by Nils Soguel     November 20, 2018     3678  
Author(s)
Paper language
English
Keywords
Amalgamation; Social identity; Horizontal cooperation; Fiscal autonomy; Budget control
Category
Other

How to get the paper

From the author (email)
nils.soguel@unil.ch
From other source (e.g. Preprint url)
https://serval.unil.ch/
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Local Governments’ Earnings Management: Greek and Italian Evidence Hot

Uploaded by Sandra Cohen     November 10, 2018     2542  
Author(s)
Paper language
English
Keywords
earnings management; local governments; Jones model; total accruals; Greece; Italy
Category
  • Comparative Research
  • Financial accounting

How to get the paper

From the author (email)
scohen@aueb.gr
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Setting consolidated reporting standards for local government Hot

Uploaded by francesca Manes Rossi     October 10, 2018     2322  
Author(s)
Paper language
English
Keywords
Accrual accounting; consolidated financial reporting (CFR); local government; normativity
Category
  • Comparative Research
  • Financial accounting

How to get the paper

From the author (email)
fmanesrossi@unisa.it
From the journal
https://www.tandfonline.com/doi/pdf/10.1080/09540962.2018.1524199?needAccess=true
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