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428 results - showing 341 - 350
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The Primacy of, and Complexity of, Accounting for Government Hot

Uploaded by Eugenio Caperchione     March 23, 2015     3605  
Author(s)
Paper language
English
Keywords
ambiguity in accounting implementation; accounting and power; reform processes in public sector settings
Category
Comparative Research

How to get the paper

From the journal
DOI: 10.1111/faam.12024
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The Sticky Cost Phenomenon at the Local Government Level: Empirical Evidence from Greece Hot

Uploaded by Sotirios Karatzimas     March 10, 2015     3943  
Author(s)
Paper language
English
Keywords
Public Sector; Sticky Cost Phenomenon; Cost behaviour; Local governments; Greece
Category
  • Financial accounting
  • Management accounting

How to get the paper

From the author (email)
scohen@aueb.gr
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Introduction to a Symposium on New Challenges for Public-Sector Accounting: IPSAS, Budgetary Reporting, and National Accounts Hot

Uploaded by francesca Manes Rossi     March 01, 2015     3128  
Author(s)
Paper language
English
Keywords
harmonization; IPSAS; Budgetary Reporting; National Accounts
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
fmanesrossi@unisa.it
From the journal
http://www.tandfonline.com/doi/pdf/10.1080/01900692.2014.999574
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EPSAS—Worrying the Wrong End of the Stick? Hot

Uploaded by Josette Caruana     February 28, 2015     3150  
Author(s)
Paper language
English
Keywords
ESA; IPSAS; harmonization; standardization; national accounting
Category
International Accounting / Accounting Harmonization

How to get the paper

From the journal
http://dx.doi.org/10.1080/01900692.2015.999577
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Public-Sector Consolidated Financial Statements: An Analysis of the Comment Letters on IPSASB’s Exposure Draft No. 49 Hot

Uploaded by Marco Bisogno     February 27, 2015     3674  
Author(s)
Paper language
English
Keywords
consolidated financial statements, control approach, budget approach, public-sector entities
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
mbisogno@unisa.it
From the journal
http://www.tandfonline.com/eprint/qIqb7yKRwSH5Zy2tmeFV/full
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Exploring determinant factors of differences between Governmental Accounting and National Accounts budgetary balances in EU member-States Hot

Uploaded by Susana Jorge     February 22, 2015     2989  
Author(s)
Paper language
English
Keywords
Budgetary reporting, national accounts, adjustments, accounting basis, public deficit, central government.
Category
Other

How to get the paper

From the author (email)
susjor@fe.uc.pt
From the journal
TRAS-Transylvanian Review of Administrative Sciences
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Budgetary principles and practices in Central Government in Cape Verde: an analysis from the perspective of the State’s Budget preparers and controllers Hot

Uploaded by Susana Jorge     February 22, 2015     2837  
Author(s)
Paper language
Portuguese
Keywords
State Budget, Budgetary Procedures, Budgetary Control, Cape Verde.
Category
Other

How to get the paper

From the author (email)
susjor@fe.uc.pt
From the journal
http://www.otoc.pt/pt/a-ordem/publicacoes/contabilidade-e-gestao/
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Improving the efficiency of Port Community Systems through integrated information flows of logistic processes Hot

Uploaded by Marco Bisogno     February 17, 2015     4986  
Author(s)
Paper language
English
Keywords
port; port community system; coordination; efficiency; routines; private and public sector organizations relationships; public sector organizations information systems; case study.
Category
Other

How to get the paper

From the author (email)
mbisogno@unisa.it
From the journal
http://www.ijdar.org/
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Technical Improvement of Governmental Accounting in the Context of Public Crisis: Based on Event Accounting Hot

Uploaded by Fudong Liu     February 01, 2015     4452  
Author(s)
Paper language
English
Keywords
public crisis; governmental accounting; event accounting
Category
Management accounting

How to get the paper

From the author (email)
2008liufudong@sina.com
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Do Corporate Governance Characteristics Affect Non-Financial Risk Disclosure in Government-owned Companies? The Italian Experience Hot

Uploaded by francesca Manes Rossi     January 14, 2015     3635  
Author(s)
Paper language
English
Keywords
government-owned companies; accountability; non-financial risk disclosure; corporate governance
Category
Financial accounting

How to get the paper

From the author (email)
fmanesrossi@unisa.it
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428 results - showing 341 - 350
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