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    International experiences in whole of government financial reporting: lesson-drawing for Spain

    Uploaded by Isabel Brusca     August 29, 2014     765  
    Author(s)
    Isabel Brusca
    Paper language
    English
    Keywords
    Whole of government accounts, consolidated financial statements
    Category
    • Comparative Research
    • Financial accounting
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    Accountability and Transparency to Fight against Corruption: An International Comparative Analysis

    Uploaded by francesca Manes Rossi     November 07, 2017     421  
    Author(s)
    Paper language
    English
    Keywords
    : transparency; accountability; government; corruption; comparative
    Category
    • Comparative Research
    • Financial accounting
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    Accounting, new public management and performance measurement: the Spanish versus the Anglo-Saxon experience

    Uploaded by Isabel Brusca     August 29, 2014     826  
    Author(s)
    Paper language
    English
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
    • Management accounting
    • Performance measurement
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    Debt as an explanatory factor of the decentralization of services in Spanish municipalities

    Uploaded by Isabel Brusca     August 26, 2014     922  
    Author(s)
    Paper language
    Spanish
    Keywords
    Local government; Decentralization; Consolidation.
    Category
    Other
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    Drivers for the financial condition of Local Government: a comparative study between Italy and Spain

    Uploaded by Isabel Brusca     November 20, 2015     762  
    Author(s)
    Paper language
    English
    Keywords
    financial condition, financial sustainability, financial health, financial indicators, local government, Spain, Italy
    Category
    Other
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    Editorial: Innovations in public sector financial management

    Uploaded by Sandra Cohen     October 28, 2016     903  
    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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    Financial Sustainability as a Driver for Transparency and E-Democracy: A Comparative Study in Italian and Spanish Local Governments

    Uploaded by francesca Manes Rossi     November 30, 2017     325  
    Author(s)
    Paper language
    English
    Keywords
    Comparative research; democratic participation; financial sustainability; fiscal transparency; local governments
    Category
    Comparative Research
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    From Rhetoric to Practice: The Case of Spanish Local Government Reforms

    Uploaded by Isabel Brusca     July 23, 2014     670  
    Author(s)
    Paper language
    English
    Category
    Financial accounting
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    Governance structures and their impact on tariff levels of Brazilian water and sanitation corporations

    Uploaded by Isabel Brusca     November 19, 2015     832  
    Author(s)
    Paper language
    English
    Keywords
    Governance structure; Water supply tariff; Water sanitation tariff; Water utilities
    Category
    Performance measurement
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    Harmonizing public sector accounting in Europe: thinking out of the box Hot

    Uploaded by francesca Manes Rossi     February 05, 2016     1168  
    Author(s)
    Paper language
    English
    Keywords
    Accrual accounting; EPSAS; harmonization; IPSAS; public sector accounting
    Category
    International Accounting / Accounting Harmonization
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