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    Nationalism versus globalization: public sector accounting international harmonization and national resistance

    Uploaded by Xenia Mamakou     September 08, 2021     476  
    Author(s)
    Paper language
    English
    Keywords
    public sector accounting; business accounting; traditions; harmonization; conflict; resistance
    Category
    • International Accounting / Accounting Harmonization
    • Management accounting
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    Editorial: Comparison as a habit—The case for international governmental accounting research

    Uploaded by Sandra Cohen     September 02, 2021     491  
    Author(s)
    Paper language
    English
    Keywords
    CIGAR; International governmental accounting research
    Category
    • Comparative Research
    • Other
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    The proposed IPSAS on measurement for public sector financial reporting—recycling or reiteration?

    Uploaded by Josette Caruana     July 11, 2021     524  
    Author(s)
    Josette Caruana
    Paper language
    English
    Keywords
    Accounting practice; accounting theory;; deprival value model; fair value model; historical cost; measurement; public sector accounting
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    josette.caruana@um.edu.mt
    From the journal
    https://doi.org/10.1080/09540962.2021.1873594
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    Editorial: Politicians and accounting information - a marriage of convenience? Hot

    Uploaded by Josette Caruana     March 24, 2017     2577  
    Author(s)
    Paper language
    English
    Keywords
    political use; rational use; accounting information; performance information
    Category
    Other

    How to get the paper

    From the author (email)
    g.j.van.helden@rug.nl
    From the journal
    Public Money & Management
    From other source (e.g. Preprint url)
    Josette.caruana@um.edu.mt
    Read more
    Shades of Governmental Financial Reporting with a National Accounting twist Hot

    Uploaded by Josette Caruana     March 24, 2017     2218  
    Author(s)
    Josette Caruana
    Paper language
    English
    Keywords
    Budgeting; Consolidated financial statements; Financial reporting standards; National accounting; Parliamentary accountability
    Category
    Comparative Research

    How to get the paper

    From the author (email)
    josette.caruana@um.edu.mt
    From the journal
    Accounting Forum
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    Would IPSAS help Greece? Or would they be the 'Emperor's New Clothes'? Hot

    Uploaded by Josette Caruana     June 03, 2016     2137  
    Author(s)
    Josette Caruana
    Paper language
    English
    Keywords
    ESA; fiscal debt; IPSAS; harmonization
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the journal
    Public Money & Management
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    Governmental accounting in Malta towards IPSAS within the context of the European Union Hot

    Uploaded by Josette Caruana     July 21, 2015     1834  
    Author(s)
    Paper language
    English
    Keywords
    accounting reform; accounting standards; EPSAS; ESA; governmental financial reporting
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the journal
    ras.sagepub.com
    Read more
    EPSAS—Worrying the Wrong End of the Stick? Hot

    Uploaded by Josette Caruana     February 28, 2015     2188  
    Author(s)
    Paper language
    English
    Keywords
    ESA; IPSAS; harmonization; standardization; national accounting
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the journal
    http://dx.doi.org/10.1080/01900692.2015.999577
    Read more
    A Perspective on the Proposal for European Public Sector Accounting Standards, in the Context of Accruals in UK Government Accounting Hot

    Uploaded by Josette Caruana     November 16, 2014     1792  
    Author(s)
    Paper language
    English
    Keywords
    budgetary surveillance; financial risk management; fiscal policy; national accounts; whole of government accounts
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the journal
    Accounting, Economics and Law - De Gruyter
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    CENTRAL GOVERNMENT ACCOUNTING REFORM IN MALTA: IS IT JUST AN ILLUSION? Hot

    Uploaded by Josette Caruana     November 16, 2014     1920  
    Author(s)
    Paper language
    English
    Keywords
    CIGAR; ESA; Eurostat; Financial Management Reform Process Model; IPSAS
    Category
    Other

    How to get the paper

    From the author (email)
    josette.caruana@um.edu.mt
    From the journal
    Bank of Valletta Review (free online access)
    Read more
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