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370 results - showing 21 - 30
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Editorial – Public sector accounting education—stocktaking, challenges and innovations
Uploaded by
Susana Jorge
May 09, 2023
417
Author(s)
Aggestam, C.
HEILING, Jens
Sotirios Karatzimas
Susana Jorge
Paper language
English
Category
International Accounting / Accounting Harmonization
Other
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New development: The development of standardized charts of accounts in public sector accounting
Uploaded by
Susana Jorge
May 09, 2023
526
Author(s)
Susana Jorge
DABBICCO, Giovanna
Aggestam, C.
Diana Vaz de Lima
Paper language
English
Keywords
accounts codes, accounting records, budget classifications, comparability, consolidated reporting. GFS classifications, harmonization, information reliability
Category
Comparative Research
International Accounting / Accounting Harmonization
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Debate: On the ‘why’ of gender budgeting
Uploaded by
Susana Jorge
May 09, 2023
286
Author(s)
JORGE, Susana
Liliana PIMENTEL
Paper language
English
Category
Other
How to get the paper
From the author (email)
susjor@fe.uc.pt
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To manage or reserve accruals? Evidence from a balanced-budget requirement reform
Uploaded by
Pierre Donatella
March 03, 2023
538
Author(s)
Pierre Donatella
Emmeli Runesson
Torbjörn Tagesson
Paper language
English
Keywords
Accrual accounting; balanced-budget requirement; earnings management; incentives; municipalities; public sector; regulatory incentives; political incentives
Category
Financial accounting
How to get the paper
From the journal
Public Money & Management
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Local politicians’ perceptions of financial conditions – do they align with financial indicators?
Uploaded by
Pierre Donatella
February 07, 2023
535
Author(s)
Pierre Donatella
David Karlsson
Paper language
English
Keywords
financial conditions; politicians; user; local government
Category
Financial accounting
Other
How to get the paper
From the journal
Local Government Studies
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Sustainable development goals in public administrations: Enabling conditions in local governments
Uploaded by
francesca Manes Rossi
January 31, 2023
619
Author(s)
Marco Bisogno
Beatriz Cuadrado-Ballesteros
Francesca Manes Rossi
Noemi Peña-Miguel
Paper language
English
Keywords
Sustainable Development Goals; local governments; comparative analysis
Category
Other
How to get the paper
From the author (email)
manes@unina.it
From the journal
https://journals.sagepub.com/doi/abs/10.1177/00208523221146458
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Financial accounting information presented with infographics: Does it improve financial reporting understandability?
Uploaded by
Sandra Cohen
November 14, 2022
595
Author(s)
Sandra Cohen
Francesca Manes Rossi
Xenia J. Mamakou
Isabel Brusca
Paper language
English
Keywords
Accounting understandability; Citizens' needs; Governmental Financial Reportinginfographics;
Category
Comparative Research
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-11-2021-0163/full/html
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Public Sector Accounting Harmonization in the European Union through the lens of the Garbage Can model
Uploaded by
Sandra Cohen
November 14, 2022
590
Author(s)
Sandra Cohen
Francesca Manes Rossi
Isabel Brusca
Paper language
English
Keywords
EPSAS; harmonization; standard-setting process; garbage can model; international accounting standards
Category
International Accounting / Accounting Harmonization
How to get the paper
From the author (email)
scohen@aueb.gr
From the journal
https://onlinelibrary.wiley.com/doi/10.1111/faam.12348
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New development: Public sector accounting education for users—embedding eLearning and technology in teaching
Uploaded by
Sotirios Karatzimas
September 03, 2022
645
Author(s)
Sandra Cohen
Sotirios Karatzimas
Paper language
English
Keywords
Active learning; eLearning; public sector accounting education; public sector accounting software; users’ needs
Category
Other
How to get the paper
From the journal
https://www.tandfonline.com/doi/full/10.1080/09540962.2021.1986302
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Debate: Accounting training for politicians— an alternative approach
Uploaded by
Sandra Cohen
September 03, 2022
642
Author(s)
Sandra Cohen
Paper language
English
Keywords
politicians; public sector accounting training
Category
Financial accounting
How to get the paper
From the author (email)
scohen@aueb.gr
From the journal
https://www.tandfonline.com/doi/full/10.1080/09540962.2022.2107826
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370 results - showing 21 - 30
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