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    New development: Assurance on public sector sustainability reporting—time to be proactive

    Uploaded by Sandra Cohen     November 03, 2024     153  
    Author(s)
    Paper language
    English
    Keywords
    Agenda 2030; assurance; assurance standards; environmental auditing; performance audit; supreme audit institutions (SAIs); Sustainable Development Goals (SDGs); sustainability reporting (SR)
    Category
    • Auditing
    • International Accounting / Accounting Harmonization
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    Are SDGs translated into accounting terms? Evidence from European cities

    Uploaded by Sandra Cohen     October 17, 2023     862  
    Author(s)
    Paper language
    English
    Keywords
    SDG reporting; SDG frameworks; Sustainable Development Goals (SDG); Accounting for sustainable development; SDG costing
    Category
    • Comparative Research
    • Sustainability/SDGs

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://www.tandfonline.com/doi/full/10.1080/09540962.2023.2243543
    Read more
    Debate: Public sector accounting education and artificial intelligence

    Uploaded by Sandra Cohen     May 11, 2023     831  
    Author(s)
    Paper language
    English
    Keywords
    ChatGPT; Artificial Intelligence; Public Sector Accounting Education
    Category
    Other

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://www.tandfonline.com/doi/full/10.1080/09540962.2023.2209290
    Read more
    Financial accounting information presented with infographics: Does it improve financial reporting understandability?

    Uploaded by Sandra Cohen     November 14, 2022     924  
    Author(s)
    Paper language
    English
    Keywords
    Accounting understandability; Citizens' needs; Governmental Financial Reportinginfographics;
    Category
    • Comparative Research
    • Financial accounting

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-11-2021-0163/full/html
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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     885  
    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
    Read more
    Features and drivers of citizen participation: Insights from participatory budgeting in three European cities Hot

    Uploaded by Ellen Haustein     September 17, 2021     1694  
    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     1169  
    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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    The academic voice in the EPSAS project Hot

    Uploaded by Sandra Cohen     April 01, 2021     1305  
    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
    Read more
    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     1339  
    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
    In the pursuit of harmonization: comparing the audit systems of European local governments Hot

    Uploaded by francesca Manes Rossi     June 25, 2020     1318  
    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
    Read more
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