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    Strengthening the fight: is the adoption of IPSAS helping Latin America tackling corruption?

    Uploaded by Susana Jorge     December 08, 2024     424  
    Author(s)
    Paper language
    English
    Keywords
    IPSAS, Corruption, Latin America, Institutional quality, Country-specific factors
    Category
    • Financial accounting
    • International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    susjor@fe.uc.pt
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    Measuring the use of financial information by politicians in the local government

    Uploaded by Susana Jorge     December 08, 2024     360  
    Author(s)
    Paper language
    English
    Keywords
    Dialogic accounting; financial information; index of use; municipalities; policymakers; Portugal
    Category
    • Financial accounting
    • Other

    How to get the paper

    From the author (email)
    susjor@fe.uc.pt
    Read more
    Editorial: Public sector accounting current developments—insight, critique and transformative redefinitions Hot

    Uploaded by Susana Jorge     December 08, 2024     1359  
    Author(s)
    Paper language
    English
    Keywords
    public sector accounting, financial and non-financial information, challenges
    Category
    • Financial accounting
    • Other

    How to get the paper

    From the author (email)
    susjor@fe.uc.pt
    Read more
    Debate: Researching in challenging times – adapting and enhancing public sector accounting practices

    Uploaded by Susana Jorge     December 08, 2024     255  
    Author(s)
    Paper language
    English
    Keywords
    public sector accounting, reporting, sustainability, digitalization, uncertainty
    Category
    • Financial accounting
    • Sustainability/SDGs
    • Other

    How to get the paper

    From the author (email)
    susjor@fe.uc.pt
    Read more
    European Public Sector Accounting Hot

    Uploaded by Ellen Haustein     July 03, 2023     1147  
    Author(s)
    Paper language
    English
    Keywords
    accounting; finanical reporting; IPSAS; EPSAS; accounting harmonization; case study
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
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    Measuring governments' online accountability Hot

    Uploaded by Susana Jorge     May 09, 2023     1012  
    Author(s)
    Paper language
    English
    Keywords
    accountability; accessibility; usability; index; central governments; South America.
    Category
    Other

    How to get the paper

    From the author (email)
    susjor@fe.uc.pt
    Read more
    FINANCIAL INFORMATION USE IN PARLIAMENTARY DEBATES IN A CHANGING CONTEXT Hot

    Uploaded by Susana Jorge     May 09, 2023     1222  
    Author(s)
    Paper language
    English
    Keywords
    Politicians, Accounting information, Intentions of use, Content analysis, Sentiment analysis
    Category
    • Financial accounting
    • Other
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    The institutional environment of gender budgeting: Learning from the Portuguese experience Hot

    Uploaded by Susana Jorge     May 09, 2023     1929  
    Author(s)
    Paper language
    English
    Keywords
    gender budgeting, governance, implementation, institutional theory, preparation, women's rights organizations
    Category
    Other
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    Municipal revenue over-budgeting: a dynamic analysis of its determinants Hot

    Uploaded by Susana Jorge     May 09, 2023     1561  
    Author(s)
    Paper language
    English
    Keywords
    local finance, budget inflation, budgetary determinants, institutional determinants, political determinants, dynamic panel analysis
    Category
    Other
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    Measuring the Quality of the Strategic Financial Planning Information (Q-FPI) in the Local Government Hot

    Uploaded by Susana Jorge     May 09, 2023     1109  
    Author(s)
    Paper language
    English
    Keywords
    quality information, quality index, programming documents,, municipalities, Portugal
    Category
    Other
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