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    Deadlines and software: disentangling local government accounting reforms in Brazil Hot

    Uploaded by Ricardo Azevedo     September 23, 2020     1386  
    Author(s)
    Paper language
    English
    Keywords
    Accounting information system; accounting reform; accrual accounting; deadlines; gradual implementation; IPSAS; public financial management; public sector
    Category
    International Accounting / Accounting Harmonization
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    Public Sector Accounting, Auditing and Control in South Eastern Europe Hot

    Uploaded by GORANA ROJE     September 20, 2020     1140  
    Author(s)
    V. Vašiček, G. Roje (eds)
    Paper language
    English
    Keywords
    Public sector accounting; auditing; control; South-Eastern Europe; budget planning; budgetary accounting; financial reporting; accounting harmonisation; accruals implementation; cross country comparison
    Category
    • Auditing
    • Comparative Research
    • International Accounting / Accounting Harmonization
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    On the management and financial reporting for state assets—a comparative analysis between Croatia and New Zealand Hot

    Uploaded by GORANA ROJE     September 20, 2020     1317  
    Author(s)
    Paper language
    English
    Keywords
    Accounting, country comparison, Croatia, financial reporting, New Zealand (NZ), public sector, regulation, state assets management
    Category
    • Comparative Research
    • International Accounting / Accounting Harmonization
    • Other

    How to get the paper

    From the author (email)
    roje.gorana@gmail.com
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    Towards a typology of social enterprises based on performance: Some new evidence Hot

    Uploaded by Sandra Cohen     September 15, 2020     1286  
    Author(s)
    Paper language
    English
    Keywords
    Social enterprises, performance, impact, empirical study, cluster analysis, hybridity
    Category
    • Performance measurement
    • Other

    How to get the paper

    From the journal
    https://www.tandfonline.com/doi/full/10.1080/19420676.2020.1718743
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    Allocating Government Budgets according to Citizen preferences: A Cross-national Survey Hot

    Uploaded by Sandra Cohen     September 15, 2020     1021  
    Author(s)
    Paper language
    English
    Keywords
    COFOG; Functions of government; Budget Allocation; Public administration; Survey method
    Category
    • Comparative Research
    • Other
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    Organizational wrongdoing in courts of accounts

    Uploaded by André Lino     August 17, 2020     998  
    Author(s)
    Paper language
    English
    Keywords
    organizational wrongdoing; courts of accounts; institutional logic; corruption
    Category
    Auditing

    How to get the paper

    From the author (email)
    aflino@ufpa.br
    From the journal
    https://www.scielo.br/pdf/rap/v54n2/en_1982-3134-rap-54-02-220.pdf
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    The diversity of the Brazilian regional Audit Courts on government auditing

    Uploaded by André Lino     August 17, 2020     955  
    Author(s)
    Paper language
    English
    Keywords
    governmental audit; Courts of Accounts; external control; audit quality; public sector accounting
    Category
    Auditing

    How to get the paper

    From the author (email)
    aflino@ufpa.br
    From the journal
    http://www.revistas.usp.br/rcf/article/view/141335
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    Lack of institutional work and organizational change failure in Brazilian local governments Hot

    Uploaded by André Lino     August 17, 2020     1423  
    Author(s)
    Paper language
    English
    Keywords
    internal control; municipalities; institutional work; institutional capital; reforms
    Category
    Other

    How to get the paper

    From the author (email)
    aflino@ufpa.br
    From the journal
    http://bibliotecadigital.fgv.br/ojs/index.php/rap/article/view/78503/pdf_267
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    In the pursuit of harmonization: comparing the audit systems of European local governments Hot

    Uploaded by francesca Manes Rossi     June 25, 2020     1100  
    Author(s)
    Paper language
    English
    Keywords
    Accountability; auditing; auditing harmonization; auditing standards; European Union; local governments; supreme audit institutions
    Category
    • Auditing
    • Comparative Research
    • International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    manes@unina.it
    From the journal
    https://doi.org/10.1080/09540962.2020.1772549
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    Intellectual capital in Italian healthcare: senior managers’ perspectives Hot

    Uploaded by francesca Manes Rossi     June 25, 2020     1100  
    Author(s)
    Paper language
    English
    Keywords
    Public healthcare organizations; Intellectual capital; Intellectual capital management; Survey; Principal component analysis
    Category
    Management accounting

    How to get the paper

    From the author (email)
    manes@unina.it
    From the journal
    DOI 10.1108/IJPSM-11-2019-0298
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