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428 results - showing 291 - 300
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WHY CASH-BASED BUDGETING STILL PREVAILS IN AN ERA OF ACCRUAL-BASED REPORTING IN THE PUBLIC SECTOR Hot

Uploaded by Jan van Helden     April 04, 2017     3611  
Author(s)
Paper language
English
Keywords
cash-based budgeting, accrual-based budgeting, public sector, literature review
Category
Financial accounting

How to get the paper

From the author (email)
reichard@t-online.de
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The perceived usefulness of financial information for decision-making in Portuguese municipalities: the importance of internal control Hot

Uploaded by Susana Jorge     March 28, 2017     3202  
Author(s)
Paper language
English
Keywords
Decision making, Internal control, Local government, Budgetary and financial statements
Category
Financial accounting

How to get the paper

From the author (email)
susjor@fe.uc.pt
From the journal
DOI: 10.1108/JAAR-05-2014-0052
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Editorial: Politicians and accounting information - a marriage of convenience? Hot

Uploaded by Josette Caruana     March 24, 2017     4269  
Author(s)
Paper language
English
Keywords
political use; rational use; accounting information; performance information
Category
Other

How to get the paper

From the author (email)
g.j.van.helden@rug.nl
From the journal
Public Money & Management
From other source (e.g. Preprint url)
Josette.caruana@um.edu.mt
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Shades of Governmental Financial Reporting with a National Accounting twist Hot

Uploaded by Josette Caruana     March 24, 2017     3313  
Author(s)
Josette Caruana
Paper language
English
Keywords
Budgeting; Consolidated financial statements; Financial reporting standards; National accounting; Parliamentary accountability
Category
Comparative Research

How to get the paper

From the author (email)
josette.caruana@um.edu.mt
From the journal
Accounting Forum
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Adoption of comprehensive risk management in local government Hot

Uploaded by Lasse Oulasvirta     March 22, 2017     3264  
Author(s)
Lasse Oulasvirta and Ari-Veikko Anttiroiko
Paper language
English
Keywords
Local government; risk management; comprehensive risk management; enterprise risk management
Category
Management accounting

How to get the paper

From the author (email)
lasse.oulasvirta@staff.uta.fi
From the journal
Published online: 07 Mar 2017
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Auditors and early signals of financial distress in local governments Hot

Uploaded by francesca Manes Rossi     March 18, 2017     3029  
Author(s)
Paper language
English
Keywords
Auditing; Financial distress; Local governments; Logistic regression; Financial distress prediction models; Role of auditors
Category
  • Auditing
  • Financial accounting

How to get the paper

From the author (email)
fmanesrossi@unisa.it
From the journal
http://dx.doi.org/10.1108/MAJ-05-2016-1371
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The Democratic Participation of Local Governments: A survey on Italian Local Governments Web Sites Hot

Uploaded by francesca Manes Rossi     January 31, 2017     3051  
Author(s)
Paper language
English
Keywords
democratic participation; transparency; local governments; Italy
Category
Other

How to get the paper

From other source (e.g. Preprint url)
https://www.novapublishers.com/catalog/product_info.php?products_id=59490&osCsid=6904969f605af544bd8db4204025417c
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Towards a transparency ontology in the context of open government Hot

Uploaded by Susana Jorge     December 29, 2016     4413  
Author(s)
Paper language
English
Keywords
open government; transparency; accountability; ontology.
Category
Other

How to get the paper

From the author (email)
susjor@fe.uc.pt
From the journal
http://www.inderscience.com/jhome.php?jcode=eg
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Information brokers and the use of budgetary and financial information by politicians: the case of Portugal Hot

Uploaded by Susana Jorge     December 29, 2016     3526  
Author(s)
Paper language
English
Keywords
Central government; information brokers; information needs; politicians;
Category
Other

How to get the paper

From the author (email)
susjor@fe.uc.pt
From the journal
http://www.tandfonline.com/toc/rpmm20/current
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Governmental Accounting maturity towards IPSASs and the approximation to National Accounts in the European Union Hot

Uploaded by Susana Jorge     December 29, 2016     3239  
Author(s)
Paper language
English
Keywords
Adjustments; central government; deficit/surplus; governmental accounting; national accounts
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
susjor@fe.uc.pt
From the journal
http://www.tandfonline.com/toc/lpad20/current#.VPTkbxGzXIV
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428 results - showing 291 - 300
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