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    Reflections on public sector accrual accounting and reporting: a post-operative transplant view

    Uploaded by Sandra Cohen     December 25, 2024     511  
    Author(s)
    Paper language
    English
    Keywords
    Global warning; public sector accrual accounting; democracy; Accrual Based financial reporting; sustainability reporting; accountability; IPSAS; disclosure; Neoliberalism; Health care expenditures
    Category
    • Comparative Research
    • Financial accounting
    • Sustainability/SDGs

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    Read more
    Public Financial Management for Sustainable Development Goals: Challenges, Experiences, and Perspectives

    Uploaded by Sandra Cohen     December 25, 2024     205  
    Author(s)
    Paper language
    English
    Category
    • Comparative Research
    • Sustainability/SDGs

    How to get the paper

    From the author (email)
    manes@unina.it
    Read more
    New development: Assurance on public sector sustainability reporting—time to be proactive

    Uploaded by Sandra Cohen     November 03, 2024     371  
    Author(s)
    Paper language
    English
    Keywords
    Agenda 2030; assurance; assurance standards; environmental auditing; performance audit; supreme audit institutions (SAIs); Sustainable Development Goals (SDGs); sustainability reporting (SR)
    Category
    • Auditing
    • International Accounting / Accounting Harmonization
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    Debate: Can we tell accounting when we see it?

    Uploaded by Sandra Cohen     October 13, 2024     912  
    Author(s)
    Paper language
    English
    Keywords
    accounting information; sustainability; new accounting theory
    Category
    • Financial accounting
    • Sustainability/SDGs
    • Other
    Read more
    Guest editorial: From walking to running – What's the next step for earnings management research in public sector organizations?

    Uploaded by Sandra Cohen     August 27, 2024     639  
    Author(s)
    Paper language
    English
    Keywords
    Earnings Management public sector
    Category
    • Comparative Research
    • Financial accounting
    • Other

    How to get the paper

    From the journal
    https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-06-2024-230/full/html
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    Understanding E-Government Services Usage Continuance: The Role of Service Quality and Habit

    Uploaded by Sandra Cohen     August 27, 2024     402  
    Author(s)
    Paper language
    English
    Keywords
    IS continuance intention; service quality; habit; e-government; e-GovQual; post-acceptance model
    Category
    Other

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    Read more
    Popular reporting

    Uploaded by Sandra Cohen     August 27, 2024     547  
    Author(s)
    Sandra Cohen
    Paper language
    English
    Keywords
    popular reporting; citizens’ information needs; citizen-centered accountability; local governments; Integrated Popular Reporting (IPR)
    Category
    • International Accounting / Accounting Harmonization
    • Sustainability/SDGs
    • Other

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    Read more
    Gender Budgeting

    Uploaded by Sandra Cohen     August 27, 2024     583  
    Author(s)
    Sandra Cohen
    Paper language
    English
    Keywords
    Gender Budgeting; gender mainstreaming; gender inequalities;
    Category
    • International Accounting / Accounting Harmonization
    • Sustainability/SDGs
    • Other

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    Read more
    Sustainability in Crises

    Uploaded by Sandra Cohen     June 07, 2024     891  
    Author(s)
    Paper language
    English
    Keywords
    Sense making; Bricolage; Sustainability; Austerity; Covid19; SDGs
    Category
    • Comparative Research
    • Performance measurement
    • Sustainability/SDGs

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From SSRN
    https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4855087
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    Users in preparers’ shoes: Mobilizing the sense of belonging in popular report development in Local Governments

    Uploaded by Sandra Cohen     October 17, 2023     895  
    Author(s)
    Paper language
    English
    Keywords
    Popular reporting; Sense of belonging; Co-development; Local governments; Non-financial reporting;
    Category
    Other

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-03-2023-0038/full/html
    Read more
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