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425 results - showing 391 - 400
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From cash to accruals in Portuguese local government accounting: what has truly changed Hot

Uploaded by Susana Jorge     August 20, 2014     3142  
Author(s)
Paper language
English
Keywords
local government accounting; cash basis; accrual basis; content analysis.
Category
Financial accounting

How to get the paper

From the author (email)
susjor@fe.uc.pt
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GOVERNMENTAL ACCOUNTING IN PORTUGAL: WHY ACCRUAL BASIS IS A PROBLEM Hot

Uploaded by Susana Jorge     August 20, 2014     3579  
Author(s)
Paper language
English
Keywords
accounting reform; accrual basis; international harmonization
Category
Financial accounting

How to get the paper

From the author (email)
susjor@fe.uc.pt
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A Comparative-International Theory for Portuguese Local Government Accounting Hot

Uploaded by Susana Jorge     August 20, 2014     3215  
Author(s)
Susana Margarida Jorge
Paper language
English
Keywords
Local Government accounting; comparative-international theory.
Category
Comparative Research

How to get the paper

From the author (email)
susjor@fe.uc.pt
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Conformity and Diversity of Accounting and Financial Reporting Practices in Portuguese Local Government Hot

Uploaded by Susana Jorge     August 20, 2014     10648  
Author(s)
Paper language
English
Keywords
Portugal; local government accounting; financial and budgetary reporting; compliance; diversity.
Category
Financial accounting

How to get the paper

From the author (email)
susjor@fe.uc.pt
From the journal
Canadian Journal of Administrative Sciences
From other source (e.g. Preprint url)
B-On Database
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New Local Government Accounting in Portugal Hot

Uploaded by Susana Jorge     August 20, 2014     10810  
Author(s)
Paper language
English
Keywords
accounting reform; financial statements; budgetary statements; analysis.
Category
Financial accounting

How to get the paper

From the author (email)
susjor@fe.uc.pt
From the journal
Public Money and Management
From other source (e.g. Preprint url)
B-On Database
Read more
L’harmonisation comptable des administrations publiques: une analyse comparée internationale - Public sector accounting harmonisation: a comparative analysis Hot

Uploaded by Eugenio Caperchione     August 18, 2014     3599  
Author(s)
Paper language
French
Keywords
Sources de la disharmonie comptable; trajectoires de l’harmonisation; comparaison internationale
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
cigar2009@unimore.it
From the journal
doi:10.3166/pmp.30.315-328
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Challenging NPM Ideas about Performance Management; Selectivity and Differentiation in Outcome-oriented Performance Budgeting Hot

Uploaded by Jan van Helden     August 04, 2014     3076  
Author(s)
Paper language
English
Keywords
NPM, performance budgeting, performance management, programme differentiation, the Netherlands
Category
Management accounting

How to get the paper

From the author (email)
h.j.ter.bogt@rug.nl
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Controlling Overhead in Public Sector Organizations Hot

Uploaded by Jan van Helden     August 04, 2014     4315  
Author(s)
Paper language
English
Keywords
Cost management, control mechanisms, overhead costs, transaction-cost economics, the Netherlands
Category
Management accounting

How to get the paper

From the author (email)
g.j.van.helden@rug.nl
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Managing overhead in public sector organizations Hot

Uploaded by Jan van Helden     August 04, 2014     3934  
Author(s)
Paper language
English
Keywords
Benchmark; overhead; overhead benchmark; overhead value analysis (OVA)
Category
Management accounting

How to get the paper

From the author (email)
g.j.van.helden@rug.nl
Read more
Public Sector Management Accounting in Less Developed Countries; a Literature Review Hot

Uploaded by Jan van Helden     August 04, 2014     3070  
Author(s)
Jan van Helden
Paper language
English
Keywords
management accounting, public sector, less developed countries, literature review
Category
Management accounting

How to get the paper

From the author (email)
g.j.van.helden@rug.nl
Read more
425 results - showing 391 - 400
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