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    Perceived usability of local government (LG) financial statements by local councillors: comparative study of Finland and Germany Hot

    Uploaded by Ellen Haustein     September 17, 2021     1725  
    Author(s)
    Paper language
    English
    Keywords
    Usability; Local governments; Financial statements; Politicians; Local council; Citizens
    Category
    Financial accounting

    How to get the paper

    From the journal
    https://www.emerald.com/insight/content/doi/10.1108/IJPSM-09-2020-0227/full/html
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    A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting Hot

    Uploaded by Lasse Oulasvirta     March 15, 2021     1329  
    Author(s)
    Lasse Oulasvirta
    Paper language
    English
    Keywords
    Bottom-up approach; conceptual framework; EPSAS; financial accounting; income-statement-first approach; IPSAS; public sector
    Category
    • Financial accounting
    • International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    lasse.oulasvirta@tuni.fi
    From the journal
    Public Money & Management, 2021
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    Theoretical approaches to financial purposes and principles Hot

    Uploaded by Ellen Haustein     December 09, 2019     1402  
    Author(s)
    Lasse Oulasvirta
    Paper language
    English
    Keywords
    Financial accounting; accrual; cash and modified basis of accounting; accounting theories; conventions and principles; conceptual framework
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
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    Budgets and budgetary accounting Hot

    Uploaded by Ellen Haustein     December 09, 2019     1471  
    Author(s)
    Lasse Oulasvirta
    Paper language
    English
    Keywords
    Budget plannin; budgetary accounting; budget models; types of appropriations
    Category
    • Comparative Research
    • International Accounting / Accounting Harmonization
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    The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Framework Hot

    Uploaded by Ellen Haustein     October 22, 2019     1573  
    Author(s)
    Paper language
    English
    Keywords
    public sector accounting; EPSAS; IPSAS; GASB; conceptual framework; purposes; accountability
    Category
    • Financial accounting
    • International Accounting / Accounting Harmonization
    Read more
    5 results - showing 1 - 5