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    Editorial: Comparison as a habit—The case for international governmental accounting research

    Uploaded by Sandra Cohen     September 02, 2021     58  
    Author(s)
    Paper language
    English
    Keywords
    CIGAR; International governmental accounting research
    Category
    • Comparative Research
    • Other
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    Budget transparency and governance quality: a cross-country analysis

    Uploaded by Marco Bisogno     April 16, 2021     185  
    Author(s)
    Paper language
    English
    Keywords
    Governance; open budget; budget transparency; accountability
    Category
    Comparative Research
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    Financial Indicators as Determinants of Mayoral Elections. Evidence from Italian Local Governments.

    Uploaded by Marco Bisogno     December 13, 2020     303  
    Author(s)
    Paper language
    English
    Category
    Financial accounting
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    Public sector financial management and democracy quality: The role of the accounting systems

    Uploaded by Marco Bisogno     December 13, 2020     282  
    Author(s)
    Paper language
    English
    Keywords
    Public-sector financial management; Democracy; Public sector accounting; IPSAS; Transparency
    Category
    Financial accounting
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    Public sector accounting reforms and the quality of governance

    Uploaded by Marco Bisogno     December 13, 2020     325  
    Author(s)
    Paper language
    English
    Keywords
    Accrual accounting; governance; government effectiveness; IPSAS
    Category
    Financial accounting
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    Intellectual capital in Italian healthcare: senior managers’ perspectives

    Uploaded by francesca Manes Rossi     June 25, 2020     402  
    Author(s)
    Paper language
    English
    Keywords
    Public healthcare organizations; Intellectual capital; Intellectual capital management; Survey; Principal component analysis
    Category
    Management accounting
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    Does financial health influence the re-election of local governments?

    Uploaded by Marco Bisogno     October 31, 2019     506  
    Author(s)
    Paper language
    English
    Keywords
    Agency theory, Local government, Voting behaviour, Financial health, Financial condition, Re-election,
    Category
    Other
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    Explaining budget transparency through political factors

    Uploaded by Marco Bisogno     October 31, 2019     525  
    Author(s)
    Paper language
    English
    Keywords
    budget transparency, open budget, political economy, public administration
    Category
    Financial accounting
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    The role of public-sector accounting in controlling corruption: an assessment of Organisation for Economic Co-operation and Development countries

    Uploaded by Marco Bisogno     October 31, 2019     551  
    Author(s)
    Paper language
    English
    Keywords
    accrual accounting, corruption, harmonisation, International Public Sector Accounting Standards, transparency
    Category
    Comparative Research
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    Setting International Public-Sector Accounting Standards: Does ‘Public’ Matter? The Case of Revenue from Non-Exchange Transactions Hot

    Uploaded by francesca Manes Rossi     June 22, 2019     1100  
    Author(s)
    Paper language
    English
    Keywords
    non-exchange revenue; IPSASB Conceptual Framework; accrual accounting; public sector accounting
    Category
    International Accounting / Accounting Harmonization
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