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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     163  
    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     159  
    Author(s)
    Paper language
    English
    Keywords
    successful accounting reforms; public sector financial management; public sector financial management reforms
    Category
    Other
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    The academic voice in the EPSAS project

    Uploaded by Sandra Cohen     April 01, 2021     419  
    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     375  
    Author(s)
    Paper language
    English
    Category
    International Accounting / Accounting Harmonization
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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     524  
    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 disclosure and academic rankings in European universities: Do they go hand in hand?

    Uploaded by Sandra Cohen     September 07, 2019     676  
    Author(s)
    Paper language
    English
    Keywords
    University Rankings; Intellectual capital (IC); IC web disclosure, comparative IC research; Universities
    Category
    • Comparative Research
    • Performance measurement
    • Other
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    Editorial: Innovations in public sector financial and management accounting—for better or worse?

    Uploaded by Sandra Cohen     June 19, 2019     720  
    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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    Setting consolidated reporting standards for local government

    Uploaded by francesca Manes Rossi     October 10, 2018     877  
    Author(s)
    Paper language
    English
    Keywords
    Accrual accounting; consolidated financial reporting (CFR); local government; normativity
    Category
    • Comparative Research
    • Financial 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     976  
    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 Hot

    Uploaded by Sandra Cohen     December 02, 2017     1124  
    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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