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    Harmonising public sector accounting laws and regulations of the European Union member states: powers and competences

    Uploaded by Karoline Helldorff     December 15, 2021     697  
    Author(s)
    Paper language
    English
    Keywords
    administrative law, EPSAS, European administrative space, harmonisation, public sector accounting
    Category
    International Accounting / Accounting Harmonization
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    Accountability through intellectual capital disclosure in Italian Universities

    Uploaded by francesca Manes Rossi     January 23, 2020     880  
    Author(s)
    Paper language
    English
    Keywords
    Accountability; · Intellectual capital; · Italian university; · Disclosure; · Content analysis
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    manes@unina.it
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    The Primacy of, and Complexity of, Accounting for Government Hot

    Uploaded by Eugenio Caperchione     March 23, 2015     2031  
    Author(s)
    Paper language
    English
    Keywords
    ambiguity in accounting implementation; accounting and power; reform processes in public sector settings
    Category
    Comparative Research

    How to get the paper

    From the journal
    DOI: 10.1111/faam.12024
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    The effect of IPSAS on reforming governmental financial reporting: an international comparison Hot

    Uploaded by francesca Manes Rossi     January 14, 2015     5749  
    Author(s)
    Paper language
    English
    Keywords
    central government accounting reform, comparative public accounting, IPSAS, local government
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    fmanesrossi@unisa.it
    From the journal
    http://ras.sagepub.com/content/early/2014/12/12/0020852314546580.full.pdf+html
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    Governmental Financial Reporting of Heritage Assets From a User Needs Perspective Hot

    Uploaded by Natalia Aversano     August 01, 2014     2318  
    Author(s)
    Paper language
    English
    Keywords
    IPSAS 17, user needs, heritage assets, local government
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    naversano@unisa.it
    From the journal
    Financial Accountability & Management
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    Heritage assets from a user needs perspective: a comparative analysis between Italy and Flanders Hot

    Uploaded by Natalia Aversano     July 28, 2014     2568  
    Author(s)
    Paper language
    English
    Keywords
    User needs; Heritage assets; Local governments; Comparative research.
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    naversano@unisa.it
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    International_journal_of_public_administration.jpg
    IPSASB’s Conceptual Framework: Coherence with Accounting Systems in European Public Administrations Hot

    Uploaded by francesca Manes Rossi     July 12, 2014     1978  
    Author(s)
    Paper language
    English
    Keywords
    IPSASs: harmonization; accounting and reporting system; conceptual framework
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    fmanesrossi@unisa.it
    From the journal
    http://dx.doi.org/10.1080/01900692.2014.903269
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