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    European Public Sector Accounting

    Uploaded by Ellen Haustein     July 03, 2023     696  
    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

    Uploaded by Susana Jorge     May 09, 2023     630  
    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
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    FINANCIAL INFORMATION USE IN PARLIAMENTARY DEBATES IN A CHANGING CONTEXT

    Uploaded by Susana Jorge     May 09, 2023     774  
    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

    Uploaded by Susana Jorge     May 09, 2023     879  
    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     1039  
    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

    Uploaded by Susana Jorge     May 09, 2023     818  
    Author(s)
    Paper language
    English
    Keywords
    quality information, quality index, programming documents,, municipalities, Portugal
    Category
    Other
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    DEBATE – Auditing and political accountability in the local government: dealing with paradoxes in the relationship between the executive and the council

    Uploaded by Susana Jorge     May 09, 2023     788  
    Author(s)
    Paper language
    English
    Category
    Auditing
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    Editorial – Public sector accounting education—stocktaking, challenges and innovations

    Uploaded by Susana Jorge     May 09, 2023     583  
    Author(s)
    Paper language
    English
    Category
    • International Accounting / Accounting Harmonization
    • Other
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    New development: The development of standardized charts of accounts in public sector accounting

    Uploaded by Susana Jorge     May 09, 2023     762  
    Author(s)
    Paper language
    English
    Keywords
    accounts codes, accounting records, budget classifications, comparability, consolidated reporting. GFS classifications, harmonization, information reliability
    Category
    • Comparative Research
    • International Accounting / Accounting Harmonization
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    Transparency in South American Central Governments Hot

    Uploaded by Xenia Mamakou     September 08, 2021     1394  
    Author(s)
    Paper language
    English
    Keywords
    Accountability; Corruption; Socioeconomic development; Transparency
    Category
    Other
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