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    Differences between private and public sector accounting

    Uploaded by Ellen Haustein     December 09, 2019     874  
    Author(s)
    Andy Wynne
    Paper language
    English
    Keywords
    accountability; accounting standards; accrual; citizens; assets; balance sheet; budget; depreciation; financial accounting; financial reporting; financial statements; liabilities; New Public Management; private sector accounting; public sector accounting;
    Category
    • Comparative Research
    • International Accounting / Accounting Harmonization
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    History of public sector accounting & alternatives

    Uploaded by Ellen Haustein     December 09, 2019     842  
    Author(s)
    Andy Wynne
    Paper language
    English
    Keywords
    accountability, accounting year, assurance, auditor, budgetary control, budget out-turn report, internal control, public sector accounting, treasurer, treasury, taxation
    Category
    • Comparative Research
    • International Accounting / Accounting Harmonization
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    Approaches to public sector accounting and reporting in Europe Hot

    Uploaded by Ellen Haustein     December 09, 2019     1017  
    Author(s)
    Paper language
    English
    Keywords
    Public sector reporting, accounting concepts, harmonization, EPSAS
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
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    Does financial health influence the re-election of local governments? Hot

    Uploaded by Marco Bisogno     October 31, 2019     1152  
    Author(s)
    Paper language
    English
    Keywords
    Agency theory, Local government, Voting behaviour, Financial health, Financial condition, Re-election,
    Category
    Other

    How to get the paper

    From the author (email)
    mbisogno@unisa.it
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    Explaining budget transparency through political factors Hot

    Uploaded by Marco Bisogno     October 31, 2019     1177  
    Author(s)
    Paper language
    English
    Keywords
    budget transparency, open budget, political economy, public administration
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    mbisogno@unisa.it
    Read more
    The role of public-sector accounting in controlling corruption: an assessment of Organisation for Economic Co-operation and Development countries Hot

    Uploaded by Marco Bisogno     October 31, 2019     1202  
    Author(s)
    Paper language
    English
    Keywords
    accrual accounting, corruption, harmonisation, International Public Sector Accounting Standards, transparency
    Category
    Comparative Research

    How to get the paper

    From the author (email)
    mbisogno@unisa.it
    Read more
    Accounting System in Croatian Public Health-Care Sector: Current State and Improvement Perspectives Hot

    Uploaded by GORANA ROJE     October 29, 2019     1984  
    Author(s)
    Paper language
    English
    Keywords
    Public health care; Government accounting; Financial reporting; Empirical analysis; Croatia
    Category
    • International Accounting / Accounting Harmonization
    • Management accounting
    • Performance measurement

    How to get the paper

    From other source (e.g. Preprint url)
    https://www.springer.com/gp/book/9783319703763?wt_mc=ThirdParty.SpringerLink.3.EPR653.About_eBook
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    New development: The first-time adoption of uniform public sector accounting standards—a German case study Hot

    Uploaded by Ellen Haustein     October 22, 2019     1232  
    Author(s)
    Paper language
    English
    Keywords
    accrual accounting; comparability; public sector accounting; SsD (Standards Staatlicher Doppik); transparency
    Category
    • Financial accounting
    • International Accounting / Accounting Harmonization
    Read more
    Debate: On the role of prudence in public sector accounting Hot

    Uploaded by Ellen Haustein     October 22, 2019     1266  
    Author(s)
    Paper language
    English
    Keywords
    accounting principles; financial accounting; accountability; EPSAS, prudence,
    Category
    • Financial accounting
    • International Accounting / Accounting Harmonization
    Read more
    The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Framework Hot

    Uploaded by Ellen Haustein     October 22, 2019     1149  
    Author(s)
    Paper language
    English
    Keywords
    public sector accounting; EPSAS; IPSAS; GASB; conceptual framework; purposes; accountability
    Category
    • Financial accounting
    • International Accounting / Accounting Harmonization
    Read more
    355 results - showing 171 - 180
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