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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     448  
    Author(s)
    Paper language
    English
    Keywords
    IPSAS; GPFS; prudence; German GAAP; SsD; financial accounting; comparative; accounting principles; Germany; Hesse
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    peter.lorson@uni-rostock.de
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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     426  
    Author(s)
    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

    How to get the paper

    From the author (email)
    peter.lorson@uni-rostock.de
    Read more
    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     380  
    Author(s)
    Paper language
    English
    Keywords
    IPSASB; RPG; non-financial reporting, sustainability, SDG; climate change; popular reporting; integrated reporting; citizen; politician
    Category
    • Financial accounting
    • Other

    How to get the paper

    From the author (email)
    peter.lorson@uni-rostock.de
    Read more
    Perceived usability of local government (LG) financial statements by local councillors: comparative study of Finland and Germany

    Uploaded by Ellen Haustein     September 17, 2021     773  
    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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    Features and drivers of citizen participation: Insights from participatory budgeting in three European cities

    Uploaded by Ellen Haustein     September 17, 2021     997  
    Author(s)
    Paper language
    English
    Keywords
    participatory budgeting; co-production; citizen participation; local governments; case-studies
    Category
    Other

    How to get the paper

    From the journal
    https://www.tandfonline.com/doi/full/10.1080/14719037.2021.1963821
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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     496  
    Author(s)
    Paper language
    English
    Keywords
    Public risk governance; citizen participation; co-creation; co-production; resilience
    Category
    Management accounting

    How to get the paper

    From the journal
    https://doi.org/10.1080/14719037.2021.1972704
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    Participatory Budgeting Type Groups

    Uploaded by Ellen Haustein     March 05, 2021     591  
    Author(s)
    Paper language
    English
    Keywords
    Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region
    Category
    • Management accounting
    • Other

    How to get the paper

    From other source (e.g. Preprint url)
    http://empaci.eu/photo/Files/GoA%202.1%20PB%20type%20groups%20working%20document_final%2024112020.pdf
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    Participatory Budgeting in the Baltic Sea Region: Status Quo Analysis

    Uploaded by Ellen Haustein     November 27, 2020     754  
    Author(s)
    Paper language
    English
    Keywords
    Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region
    Category
    Other

    How to get the paper

    From the author (email)
    ellen.haustein@uni-rostock.de
    From other source (e.g. Preprint url)
    http://empaci.eu/photo/Files/EmPAci%20GoA%202.1.1%20Status%20Quo%20Analysis%20final-18112020.pdf
    Read more
    Conclusion, Glossary and Assessments: European Public Sector Accounting

    Uploaded by Ellen Haustein     December 09, 2019     979  
    Author(s)
    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     973  
    Author(s)
    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
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