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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     121  
    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     264  
    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     430  
    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     452  
    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     615  
    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     708  
    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

    Uploaded by Sandra Cohen     December 02, 2017     812  
    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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    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     799  
    Author(s)
    Paper language
    English
    Keywords
    Comparative research; democratic participation; financial sustainability; fiscal transparency; local governments
    Category
    Comparative Research
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    Accountability and Transparency to Fight against Corruption: An International Comparative Analysis

    Uploaded by francesca Manes Rossi     November 07, 2017     945  
    Author(s)
    Paper language
    English
    Keywords
    : transparency; accountability; government; corruption; comparative
    Category
    • Comparative Research
    • Financial accounting
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    Editorial: Innovations in public sector financial management Hot

    Uploaded by Sandra Cohen     October 28, 2016     1657  
    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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