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    Editorial: Innovations in public sector financial and management accounting—for better or worse?

    Uploaded by Sandra Cohen     June 19, 2019     173  
    Author(s)
    Paper language
    English
    Keywords
    innovations; public sector financial management
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
    • Management accounting
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    Local government administration systems and local government accounting information needs: Is there a mismatch?

    Uploaded by Sandra Cohen     June 16, 2018     381  
    Author(s)
    Paper language
    English
    Keywords
    : accrual accounting; performance measurement; public administration typology; accountability
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
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    IPSAS, EPSAS and other challenges in European public sector accounting and auditing

    Uploaded by Sandra Cohen     December 02, 2017     506  
    Author(s)
    Paper language
    English
    Keywords
    IPSAS; EPSAS; Public Sector Accounting; Public Sector Auditing
    Category
    • Auditing
    • Financial accounting
    • International Accounting / Accounting Harmonization
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    Editorial: Politicians and accounting information - a marriage of convenience? Hot

    Uploaded by Josette Caruana     March 24, 2017     1148  
    Author(s)
    Paper language
    English
    Keywords
    political use; rational use; accounting information; performance information
    Category
    Other
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    Editorial: Innovations in public sector financial management Hot

    Uploaded by Sandra Cohen     October 28, 2016     1195  
    Author(s)
    Paper language
    English
    Keywords
    Public sector financial management; public sector; decision making
    Category
    • Financial accounting
    • International Accounting / Accounting Harmonization
    • Management accounting
    • Performance measurement
    • Other
    Read more
    Introduction: The Gordian knot of public sector accounting and the role of the International Public Sector Accounting Standards Hot

    Uploaded by Sandra Cohen     October 28, 2016     1177  
    Author(s)
    Paper language
    English
    Keywords
    IPSAS; EPSAS; Accrual Accounting; Accounting Harmonization
    Category
    • Financial accounting
    • International Accounting / Accounting Harmonization
    Read more
    models-of-public-budgeting-and-accounting-reform_budget-v2-sup1-en.jpg
    Government Budgeting and Accounting Reform in Italy Hot

    Uploaded by Eugenio Caperchione     May 26, 2016     1230  
    Author(s)
    Paper language
    English
    Keywords
    budgeting, accounting, Italy, central government, local government
    Category
    Financial accounting
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    Local government accounting system reform in Italy: a critical analysis Hot

    Uploaded by Eugenio Caperchione     May 26, 2016     1049  
    Author(s)
    Eugenio Caperchione
    Paper language
    English
    Keywords
    Italy, public sector accounting, reform design & implementation, accountability, financial reporting
    Category
    Financial accounting
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    Standard Setting in the Public Sector: State of the Art

    Uploaded by Eugenio Caperchione     May 26, 2016     863  
    Author(s)
    Eugenio Caperchione
    Paper language
    English
    Keywords
    harmonization, IPSAS, EPSAS, standard setting
    Category
    • Comparative Research
    • International Accounting / Accounting Harmonization
    Read more
    Trends and Open Issues in Governmental Accounting Systems: some Elements of Comparison

    Uploaded by Eugenio Caperchione     May 26, 2016     825  
    Author(s)
    Eugenio Caperchione
    Paper language
    English
    Keywords
    innovation, accounting, uniform features, harmonization, accrual, accounting standards
    Category
    Comparative Research
    Read more
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