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

    Uploaded by Ellen Haustein     September 17, 2021     41  
    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 New

    Uploaded by Ellen Haustein     September 17, 2021     32  
    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 New

    Uploaded by Ellen Haustein     September 17, 2021     27  
    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     183  
    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     344  
    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     551  
    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     527  
    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
    Consolidation methods

    Uploaded by Ellen Haustein     December 09, 2019     494  
    Author(s)
    Paper language
    English
    Keywords
    Consolidation; consolidated financial reporting; consolidation methods; full consolidation; equity method; public sector combinations; goodwill
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
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    Consolidated financial statements

    Uploaded by Ellen Haustein     December 09, 2019     473  
    Author(s)
    Paper language
    English
    Keywords
    Consolidation; consolidated financial reporting; whole of government accounting
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
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    IPSAS: Case study

    Uploaded by Ellen Haustein     December 09, 2019     506  
    Author(s)
    Paper language
    English
    Keywords
    Public sector specific standards; IPSAS; non-cash generating assets; non-exchange transactions; service concessions
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
    Read more
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