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355 results - showing 151 - 160
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TRANSPARENCY AND ACCOUNTABILITY IN MUNICIPALITIES: AN ANALYSIS OF 40 YEAR EVOLUTION IN PORTUGAL
Hot
Uploaded by
Susana Jorge
January 11, 2020
1132
Author(s)
Rui Pedro Lourenço
Patrícia Moura e Sá
Susana Jorge
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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Translating IPSAS into National Standards: An Illustrative Comparison between Spain and Portugal
Hot
Uploaded by
Sandra Cohen
January 10, 2020
1571
Author(s)
JORGE, Susana
BRUSCA, Isabel
NOGUEIRA, Sónia
Paper language
English
Keywords
public sector accounting; actor network theory; translation; standard-setters; comparative analysis; policy documents; questionnaires
Category
Comparative Research
Financial accounting
Other
How to get the paper
From the author (email)
susjor@fe.uc.pt
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The development of EPSAS: contributions from the literature
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Uploaded by
Sandra Cohen
January 10, 2020
2038
Author(s)
CARUANA, Josette
DABBICCO, Giovanna
JORGE, Susana
JESUS, Maria Antónia
Paper language
English
Keywords
governmental accounts; national accounts; convergence; accountability; macro-economic surveillance
Category
Comparative Research
Financial accounting
International Accounting / Accounting Harmonization
Other
How to get the paper
From the author (email)
susjor@fe.uc.pt
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The use of budgetary and financial information by politicians in Parliament: a case study
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Uploaded by
Sandra Cohen
January 10, 2020
1695
Author(s)
JORGE, Susana
JESUS, M. Antónia
NOGUEIRA, Sónia
Paper language
English
Keywords
Members of parliament; Accounting advisors; Accounting information needs; Information understandability
Category
Financial accounting
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
2299
Author(s)
ADAM, Berit
Brusca, I.
Eugenio Caperchione
HEILING, Jens
Susana Jorge
MANES ROSSI, FRANCESCA
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
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Designing an Accountability Index: A Case Study of South America Central Governments
Hot
Uploaded by
Sandra Cohen
January 10, 2020
1266
Author(s)
HERMOSA DEL VASTO, Paola
DEL CAMPO, Cristina
URQUÍA-GRANDE, Elena
JORGE, Susana
Paper language
English
Keywords
Accountability; Cental governments; Index; Global Reporting Initiative
Category
Comparative Research
How to get the paper
From the author (email)
susjor@fe.uc.pt
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Conclusion, Glossary and Assessments: European Public Sector Accounting
Hot
Uploaded by
Ellen Haustein
December 09, 2019
1227
Author(s)
Peter C. Lorson
Ellen Haustein
Susana Jorge
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
Hot
Uploaded by
Ellen Haustein
December 09, 2019
1184
Author(s)
Peter C. Lorson
Ellen Haustein
Susana Jorge
Paper language
English
Keywords
public sector accounting; IPSAS; EPSAS; accounting harmonisation; budgeting; financial reporting; Europe
Category
Comparative Research
Financial accounting
International Accounting / Accounting Harmonization
Read more
Public sector accounting future challenges: EPSAS outlook
Uploaded by
Ellen Haustein
December 09, 2019
980
Author(s)
Lisa Schmidthuber
Dennis Hilgers
Paper language
English
Keywords
EPSAS, European accounting, accounting harmonisation
Category
Comparative Research
Financial accounting
International Accounting / Accounting Harmonization
Read more
Consolidation methods
Hot
Uploaded by
Ellen Haustein
December 09, 2019
1101
Author(s)
Ellen Haustein
Peter C. Lorson
Paper language
English
Keywords
Consolidation; consolidated financial reporting; consolidation methods; full consolidation; equity method; public sector combinations; goodwill
Category
Comparative Research
Financial accounting
International Accounting / Accounting Harmonization
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