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    Public Sector Accounting Harmonization in the European Union through the lens of the Garbage Can model

    Uploaded by Sandra Cohen     November 14, 2022     802  
    Author(s)
    Paper language
    English
    Keywords
    EPSAS; harmonization; standard-setting process; garbage can model; international accounting standards
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://onlinelibrary.wiley.com/doi/10.1111/faam.12348
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    Standardizing local governments’ audit reports: for better or for worse?

    Uploaded by Marco Bisogno     May 16, 2022     835  
    Author(s)
    Paper language
    English
    Keywords
    Audit reports; financial auditing; Italian local governments; standardization
    Category
    Auditing

    How to get the paper

    From the author (email)
    mbisogno@unisa.it
    Read more
    Features and drivers of citizen participation: Insights from participatory budgeting in three European cities Hot

    Uploaded by Ellen Haustein     September 17, 2021     1471  
    Author(s)
    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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    Guest editorial: Happy endings and successful stories in public sector financial management: a lesson drawing perspective Hot

    Uploaded by Sandra Cohen     September 02, 2021     1016  
    Author(s)
    Paper language
    English
    Keywords
    successful accounting reforms; public sector financial management; public sector financial management reforms
    Category
    Other

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://www.emerald.com/insight/content/doi/10.1108/IJPSM-05-2021-347/full/html
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    Editorial: Comparison as a habit—The case for international governmental accounting research

    Uploaded by Sandra Cohen     September 02, 2021     972  
    Author(s)
    Paper language
    English
    Keywords
    CIGAR; International governmental accounting research
    Category
    • Comparative Research
    • Other
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    The academic voice in the EPSAS project Hot

    Uploaded by Sandra Cohen     April 01, 2021     1229  
    Author(s)
    Paper language
    English
    Keywords
    Academic voice; accounting standards; European Public Sector Accounting Standards (EPSAS); harmonization; standard-setting process
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    manes@unina.it
    From the journal
    https://www.tandfonline.com/doi/full/10.1080/09540962.2021.1905263
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    Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe Hot

    Uploaded by Sandra Cohen     November 26, 2020     1164  
    Author(s)
    Paper language
    English
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://www.tandfonline.com/doi/full/10.1080/09540962.2021.1834714
    Read more
    Reconsidering public budgeting after the COVID-19 outbreak: key lessons and future challenges Hot

    Uploaded by francesca Manes Rossi     October 15, 2020     2615  
    Author(s)
    Paper language
    English
    Keywords
    Coproduction; Rebudgeting; Reporting; Financial resilience; Corruption; Public budgeting
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    manes@unina.it
    From the journal
    https://www.emerald.com/insight/1096-3367.htm
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    In the pursuit of harmonization: comparing the audit systems of European local governments Hot

    Uploaded by francesca Manes Rossi     June 25, 2020     1260  
    Author(s)
    Paper language
    English
    Keywords
    Accountability; auditing; auditing harmonization; auditing standards; European Union; local governments; supreme audit institutions
    Category
    • Auditing
    • Comparative Research
    • International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    manes@unina.it
    From the journal
    https://doi.org/10.1080/09540962.2020.1772549
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    Intellectual capital in Italian healthcare: senior managers’ perspectives Hot

    Uploaded by francesca Manes Rossi     June 25, 2020     1287  
    Author(s)
    Paper language
    English
    Keywords
    Public healthcare organizations; Intellectual capital; Intellectual capital management; Survey; Principal component analysis
    Category
    Management accounting

    How to get the paper

    From the author (email)
    manes@unina.it
    From the journal
    DOI 10.1108/IJPSM-11-2019-0298
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