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18 results - showing 1 - 10
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German GAAP (SsD) versus IPSAS: Evidence on prudence‐related differences between consolidated General Purpose Financial Statements of Hesse
Uploaded by
Ellen Haustein
May 30, 2022
85
Author(s)
Peter C. Lorson
Ellen Haustein
Paper language
English
Keywords
IPSAS; GPFS; prudence; German GAAP; SsD; financial accounting; comparative; accounting principles; Germany; Hesse
Category
Financial accounting
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SDG-Reporting in German Local Governments. Background, selected approaches and (missing) links to Financial Performance Management
Uploaded by
Ellen Haustein
May 30, 2022
80
Author(s)
Peter C. Lorson
Ellen Haustein
Paper language
English
Keywords
SDG; local government; citizen science; financial performance management; reporting; sustainability; indicators; non-financial; participatory budgeting; gender budgeting; performance budgeting
Category
Performance measurement
Other
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The IPSASB and pressing primary, but not only financial, challenges. Critical reflections on IPSASB’s statements and guidelines in the context of fundamental challenges such as sustainability, climate change and the COVID 19 pandemic
Uploaded by
Ellen Haustein
May 30, 2022
84
Author(s)
Peter C. Lorson
Ellen Haustein
Paper language
English
Keywords
IPSASB; RPG; non-financial reporting, sustainability, SDG; climate change; popular reporting; integrated reporting; citizen; politician
Category
Financial accounting
Other
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Perceived usability of local government (LG) financial statements by local councillors: comparative study of Finland and Germany
Uploaded by
Ellen Haustein
September 17, 2021
417
Author(s)
Ellen Haustein
Peter C. Lorson
Lotta-Maria Sinervo
Lasse Oulasvirta
Paper language
English
Keywords
Usability; Local governments; Financial statements; Politicians; Local council; Citizens
Category
Financial accounting
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Features and drivers of citizen participation: Insights from participatory budgeting in three European cities
Uploaded by
Ellen Haustein
September 17, 2021
280
Author(s)
Francesca Manes Rossi
Isabel Brusca
Rebecca L. Orelli
Peter C. Lorson
Ellen Haustein
Paper language
English
Keywords
participatory budgeting; co-production; citizen participation; local governments; case-studies
Category
Other
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Co-creation and co-production in municipal risk governance – A case study of citizen participation in a German city
Uploaded by
Ellen Haustein
September 17, 2021
266
Author(s)
Ellen Haustein
Peter C. Lorson
Paper language
English
Keywords
Public risk governance; citizen participation; co-creation; co-production; resilience
Category
Management accounting
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Participatory Budgeting Type Groups
Uploaded by
Ellen Haustein
March 05, 2021
368
Author(s)
Peter C. Lorson
Hans-Henning Schult
Ellen Haustein
Paper language
English
Keywords
Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region
Category
Management accounting
Other
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Participatory Budgeting in the Baltic Sea Region: Status Quo Analysis
Uploaded by
Ellen Haustein
November 27, 2020
533
Author(s)
Peter C. Lorson
Ellen Haustein
Hans-Henning Schult
Paper language
English
Keywords
Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region
Category
Other
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Conclusion, Glossary and Assessments: European Public Sector Accounting
Uploaded by
Ellen Haustein
December 09, 2019
742
Author(s)
Peter C. Lorson
Ellen Haustein
Susana Jorge
Paper language
English
Keywords
public sector accounting; IPSAS; EPSAS; accounting harmonisation; budgeting; financial reporting; Europe
Category
Comparative Research
Financial accounting
International Accounting / Accounting Harmonization
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Introduction: European Public Sector Accounting
Uploaded by
Ellen Haustein
December 09, 2019
715
Author(s)
Peter C. Lorson
Ellen Haustein
Susana Jorge
Paper language
English
Keywords
public sector accounting; IPSAS; EPSAS; accounting harmonisation; budgeting; financial reporting; Europe
Category
Comparative Research
Financial accounting
International Accounting / Accounting Harmonization
Read more
18 results - showing 1 - 10
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