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    Scope of General Purpose Financial Reporting: an Accountability Perspective

    Uploaded by Xenia Mamakou     September 08, 2021     510  
    Author(s)
    Susana Jorge
    Paper language
    English
    Category
    Financial accounting
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    The application of the IPSAS in Portugal

    Uploaded by Xenia Mamakou     September 08, 2021     754  
    Author(s)
    Paper language
    English
    Keywords
    IPSAS; Accounting reforms; Portugal; SNC-AP; Implementation
    Category
    Other
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    Municipal financial vulnerability in pandemic crises: a framework of analysis

    Uploaded by Xenia Mamakou     September 08, 2021     951  
    Author(s)
    Paper language
    English
    Keywords
    Financial management; Local governments; Financial vulnerability; Crises
    Category
    • Financial accounting
    • Management accounting

    How to get the paper

    From the journal
    Journal of Public Budgeting, Accounting and Financial Management
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    Enforcement and Accounting Quality in the context of IFRS: is there a gap in the literature?

    Uploaded by Xenia Mamakou     September 08, 2021     888  
    Author(s)
    Paper language
    English
    Keywords
    Content analysis; Structured literature review; Accounting standards; Research description; Scientometric study
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the journal
    International Journal of Accounting and Information Management
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    TRANSPARENCY AND ACCOUNTABILITY IN MUNICIPALITIES: AN ANALYSIS OF 40 YEAR EVOLUTION IN PORTUGAL

    Uploaded by Susana Jorge     January 11, 2020     893  
    Author(s)
    Paper language
    English
    Keywords
    Transparency; Accountability; Municipalities; Portugal.
    Category
    Other

    How to get the paper

    From the author (email)
    susjor@fe.uc.pt
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    Are higher education institutions in Europe preparing students for IPSAS? Hot

    Uploaded by Sandra Cohen     January 10, 2020     1893  
    Author(s)
    Paper language
    English
    Keywords
    Accrual Accounting; Comperative Analysis; Education programs; IPSASs; Public Sector Accounting Reforms
    Category
    • Comparative Research
    • International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    susjor@fe.uc.pt
    Read more
    Conclusion, Glossary and Assessments: European Public Sector Accounting

    Uploaded by Ellen Haustein     December 09, 2019     979  
    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     972  
    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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    Reporting components and reliability issues

    Uploaded by Ellen Haustein     December 09, 2019     952  
    Author(s)
    Susana Jorge
    Paper language
    English
    Keywords
    IPSAS; reporting entity; financial statements; non-financial information; transparency; auditing
    Category
    • Comparative Research
    • International Accounting / Accounting Harmonization
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    IPSAS Conceptual framework and views on selected national frameworks Hot

    Uploaded by Ellen Haustein     December 09, 2019     1308  
    Author(s)
    Susana Jorge
    Paper language
    English
    Keywords
    financial information; users; qualitative characteristics; elements of financial statements; measurement criteria
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
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