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    Standardizing local governments’ audit reports: for better or for worse?

    Uploaded by Marco Bisogno     May 16, 2022     95  
    Author(s)
    Paper language
    English
    Keywords
    Audit reports; financial auditing; Italian local governments; standardization
    Category
    Auditing
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    Features and drivers of citizen participation: Insights from participatory budgeting in three European cities

    Uploaded by Ellen Haustein     September 17, 2021     280  
    Author(s)
    Paper language
    English
    Keywords
    participatory budgeting; co-production; citizen participation; local governments; case-studies
    Category
    Other
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    Guest editorial: Happy endings and successful stories in public sector financial management: a lesson drawing perspective

    Uploaded by Sandra Cohen     September 02, 2021     277  
    Author(s)
    Paper language
    English
    Keywords
    successful accounting reforms; public sector financial management; public sector financial management reforms
    Category
    Other
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    Editorial: Comparison as a habit—The case for international governmental accounting research

    Uploaded by Sandra Cohen     September 02, 2021     240  
    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

    Uploaded by Sandra Cohen     April 01, 2021     537  
    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
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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     478  
    Author(s)
    Paper language
    English
    Category
    International Accounting / Accounting Harmonization
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    Reconsidering public budgeting after the COVID-19 outbreak: key lessons and future challenges Hot

    Uploaded by francesca Manes Rossi     October 15, 2020     1083  
    Author(s)
    Paper language
    English
    Keywords
    Coproduction; Rebudgeting; Reporting; Financial resilience; Corruption; Public budgeting
    Category
    Financial accounting
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    In the pursuit of harmonization: comparing the audit systems of European local governments

    Uploaded by francesca Manes Rossi     June 25, 2020     630  
    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
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    Intellectual capital in Italian healthcare: senior managers’ perspectives

    Uploaded by francesca Manes Rossi     June 25, 2020     591  
    Author(s)
    Paper language
    English
    Keywords
    Public healthcare organizations; Intellectual capital; Intellectual capital management; Survey; Principal component analysis
    Category
    Management accounting
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    Accountability through intellectual capital disclosure in Italian Universities

    Uploaded by francesca Manes Rossi     January 23, 2020     684  
    Author(s)
    Paper language
    English
    Keywords
    Accountability; · Intellectual capital; · Italian university; · Disclosure; · Content analysis
    Category
    Financial accounting
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