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18 results - showing 1 - 10
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European Public Sector Accounting
Uploaded by
Ellen Haustein
July 03, 2023
195
Author(s)
Peter C. Lorson
Susana Jorge
Ellen Haustein
Paper language
English
Keywords
accounting; finanical reporting; IPSAS; EPSAS; accounting harmonization; case study
Category
Comparative Research
Financial accounting
International Accounting / Accounting Harmonization
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German GAAP (SsD) versus IPSAS: Evidence on prudence‐related differences between consolidated General Purpose Financial Statements of Hesse
Uploaded by
Ellen Haustein
May 30, 2022
522
Author(s)
Peter C. Lorson
Ellen Haustein
Paper language
English
Keywords
IPSAS; GPFS; prudence; German GAAP; SsD; financial accounting; comparative; accounting principles; Germany; Hesse
Category
Financial accounting
How to get the paper
From the author (email)
peter.lorson@uni-rostock.de
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SDG-Reporting in German Local Governments. Background, selected approaches and (missing) links to Financial Performance Management
Uploaded by
Ellen Haustein
May 30, 2022
498
Author(s)
Peter C. Lorson
Ellen Haustein
Paper language
English
Keywords
SDG; local government; citizen science; financial performance management; reporting; sustainability; indicators; non-financial; participatory budgeting; gender budgeting; performance budgeting
Category
Performance measurement
Other
How to get the paper
From the author (email)
peter.lorson@uni-rostock.de
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The IPSASB and pressing primary, but not only financial, challenges. Critical reflections on IPSASB’s statements and guidelines in the context of fundamental challenges such as sustainability, climate change and the COVID 19 pandemic
Uploaded by
Ellen Haustein
May 30, 2022
439
Author(s)
Peter C. Lorson
Ellen Haustein
Paper language
English
Keywords
IPSASB; RPG; non-financial reporting, sustainability, SDG; climate change; popular reporting; integrated reporting; citizen; politician
Category
Financial accounting
Other
How to get the paper
From the author (email)
peter.lorson@uni-rostock.de
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Perceived usability of local government (LG) financial statements by local councillors: comparative study of Finland and Germany
Uploaded by
Ellen Haustein
September 17, 2021
903
Author(s)
Ellen Haustein
Peter C. Lorson
Lotta-Maria Sinervo
Lasse Oulasvirta
Paper language
English
Keywords
Usability; Local governments; Financial statements; Politicians; Local council; Citizens
Category
Financial accounting
How to get the paper
From the journal
https://www.emerald.com/insight/content/doi/10.1108/IJPSM-09-2020-0227/full/html
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Features and drivers of citizen participation: Insights from participatory budgeting in three European cities
Hot
Uploaded by
Ellen Haustein
September 17, 2021
1092
Author(s)
Francesca Manes Rossi
Isabel Brusca
Rebecca L. Orelli
Peter C. Lorson
Ellen Haustein
Paper language
English
Keywords
participatory budgeting; co-production; citizen participation; local governments; case-studies
Category
Other
How to get the paper
From the journal
https://www.tandfonline.com/doi/full/10.1080/14719037.2021.1963821
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Co-creation and co-production in municipal risk governance – A case study of citizen participation in a German city
Uploaded by
Ellen Haustein
September 17, 2021
583
Author(s)
Ellen Haustein
Peter C. Lorson
Paper language
English
Keywords
Public risk governance; citizen participation; co-creation; co-production; resilience
Category
Management accounting
How to get the paper
From the journal
https://doi.org/10.1080/14719037.2021.1972704
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Participatory Budgeting Type Groups
Uploaded by
Ellen Haustein
March 05, 2021
675
Author(s)
Peter C. Lorson
Hans-Henning Schult
Ellen Haustein
Paper language
English
Keywords
Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region
Category
Management accounting
Other
How to get the paper
From other source (e.g. Preprint url)
http://empaci.eu/photo/Files/GoA%202.1%20PB%20type%20groups%20working%20document_final%2024112020.pdf
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Participatory Budgeting in the Baltic Sea Region: Status Quo Analysis
Uploaded by
Ellen Haustein
November 27, 2020
826
Author(s)
Peter C. Lorson
Ellen Haustein
Hans-Henning Schult
Paper language
English
Keywords
Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region
Category
Other
How to get the paper
From the author (email)
ellen.haustein@uni-rostock.de
From other source (e.g. Preprint url)
http://empaci.eu/photo/Files/EmPAci%20GoA%202.1.1%20Status%20Quo%20Analysis%20final-18112020.pdf
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Conclusion, Glossary and Assessments: European Public Sector Accounting
Hot
Uploaded by
Ellen Haustein
December 09, 2019
1055
Author(s)
Peter C. Lorson
Ellen Haustein
Susana Jorge
Paper language
English
Keywords
public sector accounting; IPSAS; EPSAS; accounting harmonisation; budgeting; financial reporting; Europe
Category
Comparative Research
Financial accounting
International Accounting / Accounting Harmonization
Read more
18 results - showing 1 - 10
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