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43 results - showing 21 - 30
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IPSAS Conceptual framework and views on selected national frameworks
Hot
Uploaded by
Ellen Haustein
December 09, 2019
1386
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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IPSAS Conceptual framework and views on selected national frameworks
Uploaded by
Ellen Haustein
December 09, 2019
965
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
Read more
The perceived usefulness of financial information for decision-making in Portuguese municipalities: the importance of internal control
Hot
Uploaded by
Susana Jorge
March 28, 2017
2153
Author(s)
Susana Jorge
Sónia Paula S. Nogueira
Paper language
English
Keywords
Decision making, Internal control, Local government, Budgetary and financial statements
Category
Financial accounting
How to get the paper
From the author (email)
susjor@fe.uc.pt
From the journal
DOI: 10.1108/JAAR-05-2014-0052
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Towards a transparency ontology in the context of open government
Hot
Uploaded by
Susana Jorge
December 29, 2016
2908
Author(s)
Rui Pedro Lourenço
Susana Jorge
helena rolas
Paper language
English
Keywords
open government; transparency; accountability; ontology.
Category
Other
How to get the paper
From the author (email)
susjor@fe.uc.pt
From the journal
http://www.inderscience.com/jhome.php?jcode=eg
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Information brokers and the use of budgetary and financial information by politicians: the case of Portugal
Hot
Uploaded by
Susana Jorge
December 29, 2016
2445
Author(s)
Susana Jorge
Maria Antonia Jesus
Sónia Paula S. Nogueira
Paper language
English
Keywords
Central government; information brokers; information needs; politicians;
Category
Other
How to get the paper
From the author (email)
susjor@fe.uc.pt
From the journal
http://www.tandfonline.com/toc/rpmm20/current
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Governmental Accounting maturity towards IPSASs and the approximation to National Accounts in the European Union
Hot
Uploaded by
Susana Jorge
December 29, 2016
2190
Author(s)
Susana Jorge
Maria Antonia Jesus
Raul Laureano
Paper language
English
Keywords
Adjustments; central government; deficit/surplus; governmental accounting; national accounts
Category
International Accounting / Accounting Harmonization
How to get the paper
From the author (email)
susjor@fe.uc.pt
From the journal
http://www.tandfonline.com/toc/lpad20/current#.VPTkbxGzXIV
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Explanatory factors for the use of the financial report in decision-making: Evidence from Local Government in Portugal
Hot
Uploaded by
Susana Jorge
December 29, 2016
2073
Author(s)
Sónia Paula S. Nogueira
Susana Jorge
Paper language
English
Keywords
Local Government, Financial reporting, Usefulness, Determinant factors
Category
Financial accounting
How to get the paper
From the author (email)
susjor@fe.uc.pt
From the journal
http://rc-sar.es/
Read more
Measuring Local Government Transparency
Hot
Uploaded by
Susana Jorge
December 29, 2016
12299
Author(s)
Nuno Cruz
António Tavares
Rui Cunha Marques
Susana Jorge
Luís de Sousa
Paper language
English
Keywords
Informing citizens, local governance,
Category
Other
How to get the paper
From the author (email)
susjor@fe.uc.pt
From the journal
http://www.tandfonline.com/loi/rpxm20
Read more
Accounting basis adjustments and deficit reliability: evidence from southern European countries
Hot
Uploaded by
Susana Jorge
December 29, 2016
2246
Author(s)
Susana Jorge
Maria Antonia Jesus
Paper language
English
Keywords
Governmental accounting, National accounts, Budgetary reporting, General Government Sector, Deficit
Category
International Accounting / Accounting Harmonization
How to get the paper
From the author (email)
susjor@fe.uc.pt
From the journal
http://rc-sar.es/
Read more
The use of Cost Accounting information for decision-making: case studies of municipalities in Centre Region of Portugal
Hot
Uploaded by
Susana Jorge
December 29, 2016
3505
Author(s)
Ivone Alexandre
Ricardo Valins
Susana Jorge
Paper language
Portuguese
Keywords
Cost accounting; Decision-making; Municipalities; Qualitative research.
Category
Management accounting
How to get the paper
From the author (email)
susjor@fe.uc.pt
From the journal
http://observatorio-iberoamericano.org/RICG/Portal.htm
Read more
43 results - showing 21 - 30
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