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    Designing international public sector accounting standards: An analysis of constituents’ participation through comment letters

    Uploaded by Marco Bisogno     September 02, 2022     371  
    Author(s)
    Paper language
    English
    Keywords
    harmonization; input legitimacy theory; IPSASB due process; public sector accounting standards; standard-setting
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    mbisogno@unisa.it
    From the journal
    https://onlinelibrary.wiley.com/doi/10.1111/faam.12343
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    Reconsidering public budgeting after the COVID-19 outbreak: key lessons and future challenges Hot

    Uploaded by francesca Manes Rossi     October 15, 2020     1584  
    Author(s)
    Paper language
    English
    Keywords
    Coproduction; Rebudgeting; Reporting; Financial resilience; Corruption; Public budgeting
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    manes@unina.it
    From the journal
    https://www.emerald.com/insight/1096-3367.htm
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    Do Top Managers’ Individual Characteristics Affect Accounting Manipulation in the Public Sector?

    Uploaded by Mariafrancesca Sicilia     June 03, 2020     866  
    Author(s)
    Paper language
    English
    Keywords
    upper echelons theory, accounting manipulation, CFOs, local governments
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    mariafrancesca.sicilia@unibg.it
    From the journal
    https://academic.oup.com/jpart/advance-article-abstract/doi/10.1093/jopart/muz038/5644009?redirectedFrom=fulltext
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    Heritage: the priceless hostage of accrual accounting Hot

    Uploaded by Josette Caruana     May 14, 2020     1010  
    Author(s)
    Paper language
    English
    Keywords
    control; economic benefits; assets; public sector accounting; service potential
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    josette.caruana@um.edu.mt
    From the journal
    International Journal of Public Sector Management
    From other source (e.g. Preprint url)
    ISSN: 0951-3558
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    4 results - showing 1 - 4