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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)
    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)
    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)
    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)
    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)
    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)
    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)
    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)
    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)
    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)
    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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