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    Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe

    Uploaded by Sandra Cohen     November 26, 2020     115  
    Author(s)
    Paper language
    English
    Category
    International Accounting / Accounting Harmonization
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    Allocating Government Budgets according to Citizen preferences: A Cross-national Survey

    Uploaded by Sandra Cohen     September 15, 2020     159  
    Author(s)
    Paper language
    English
    Keywords
    COFOG; Functions of government; Budget Allocation; Public administration; Survey method
    Category
    • Comparative Research
    • Other
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    Are higher education institutions in Europe preparing students for IPSAS?

    Uploaded by Sandra Cohen     January 10, 2020     692  
    Author(s)
    Paper language
    English
    Keywords
    Accrual Accounting; Comperative Analysis; Education programs; IPSASs; Public Sector Accounting Reforms
    Category
    • Comparative Research
    • International Accounting / Accounting Harmonization
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    Editorial: Innovations in public sector financial and management accounting—for better or worse?

    Uploaded by Sandra Cohen     June 19, 2019     449  
    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     705  
    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     808  
    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     1652  
    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     1650  
    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
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    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     1629  
    Author(s)
    Paper language
    English
    Keywords
    IPSAS; EPSAS; Accrual Accounting; Accounting Harmonization
    Category
    • Financial accounting
    • International Accounting / Accounting Harmonization
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    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     1591  
    Author(s)
    Paper language
    English
    Keywords
    budgeting, accounting, Italy, central government, local government
    Category
    Financial accounting
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