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355 results - showing 191 - 200
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Management Accounting Innovations in Universities: A Tool for Decision Making or for Negotiation?
Hot
Uploaded by
Isabel Brusca
March 21, 2019
1441
Author(s)
Margarita Labrador
Vicente Condor
Brusca, I.
Paper language
English
Keywords
management accounting, universities,
Category
Management accounting
Performance measurement
How to get the paper
From the author (email)
ibrusca@unizar.es
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Institutionalisation of the Cash Basis International Public Sector Accounting Standard in the Central Government of Bangladesh: An example of delay and resistance
Hot
Uploaded by
Md Salah Uddin Rajib
March 20, 2019
1275
Author(s)
Salah Uddin Rajib, Pawan Adhikari, Mahfuzul Hoque, Mahmuda Akter
Paper language
English
Keywords
Bangladesh; Emerging economies; Public sector accounting; International public sector accounting standards
Category
Comparative Research
Financial accounting
International Accounting / Accounting Harmonization
How to get the paper
From the journal
https://www.emeraldinsight.com/doi/full/10.1108/JAEE-10-2017-0096
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Budgetary Balances Adjustments From Governmental Accounting to National Accounts in EU Countries: Can Deficits Be Prone to Management?
Hot
Uploaded by
Susana Jorge
March 19, 2019
1226
Author(s)
S. Jorge
M. Antónia Jesus
Raul Laureano
Paper language
English
Keywords
Budgetary reporting; National Accounts; deficit/surplus; adjustments management; accounting discretion; central government; EUROSTAT.
Category
Comparative Research
International Accounting / Accounting Harmonization
Other
How to get the paper
From the journal
https://onlinelibrary.wiley.com/doi/abs/10.1111/pbaf.12208
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Design, trajectories of reform and implementation of performance budget-ing in local governments: A comparative study of Germany, Italy, Lithuania and Norway
Hot
Uploaded by
Christoph Reichard
February 27, 2019
2901
Author(s)
Alfredo Ettore Tranfaglia
Christoph Reichard
Hilde Bjørnå
Riccardo Mussari
Sabina Bankauskaitė-Grigaliūnienė
Vitalis Nakrošis
Paper language
English
Keywords
performance budgeting; local government
Category
Comparative Research
Performance measurement
How to get the paper
From the author (email)
reichard@uni-potsdam.de
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Appropriateness and Use of Performance Information in the Budgeting Process: Some experiences from German and Italian municipalities
Hot
Uploaded by
Christoph Reichard
February 27, 2019
1811
Author(s)
Christoph Reichard
Grossi, G.
Pasquale Ruggiero
Paper language
English
Keywords
local government; performance budget; performance information use; performance management
Category
Financial accounting
Performance measurement
How to get the paper
From the author (email)
reichard@uni-potsdam.de
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Linking budgeting to results? Evidence about performance budgets in European municipalities based on a comparative analytical model
Hot
Uploaded by
Christoph Reichard
February 27, 2019
2411
Author(s)
Peter Bleyen
Daniel Klimovsky
Geert Bouckaert
Christoph Reichard
Paper language
English
Keywords
Local government; performance budgeting; performance information
Category
Financial accounting
Performance measurement
How to get the paper
From the author (email)
reichard@uni-potsdam.de
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Cash or accruals for budgeting? Why some governments in Europe changed their budgeting mode and others not
Hot
Uploaded by
Christoph Reichard
February 27, 2019
1282
Author(s)
Jan van Helden
Christoph Reichard
Paper language
English
Keywords
cash budgeting; accrual budgeting; international comparison
Category
Comparative Research
Financial accounting
How to get the paper
From the author (email)
reichard@uni-potsdam.de
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Management control and public sector performance management
Hot
Uploaded by
Christoph Reichard
February 27, 2019
1383
Author(s)
Jan van Helden
Christoph Reichard
Paper language
English
Keywords
management control; performance management
Category
Management accounting
Performance measurement
How to get the paper
From the author (email)
reichard@uni-potsdam.de
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Resistance threshold to jurisdictions’ amalgamation: a survey of mp’s attitude toward budget control and social identification
Hot
Uploaded by
Nils Soguel
November 20, 2018
1761
Author(s)
Soguel N.
Jaquerod M.
Paper language
English
Keywords
Amalgamation; Social identity; Horizontal cooperation; Fiscal autonomy; Budget control
Category
Other
How to get the paper
From the author (email)
nils.soguel@unil.ch
From other source (e.g. Preprint url)
https://serval.unil.ch/
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Local Governments’ Earnings Management: Greek and Italian Evidence
Hot
Uploaded by
Sandra Cohen
November 10, 2018
1611
Author(s)
Ioanna Malkogianni
Marco Bisogno
Sandra Cohen
Paper language
English
Keywords
earnings management; local governments; Jones model; total accruals; Greece; Italy
Category
Comparative Research
Financial accounting
How to get the paper
From the author (email)
scohen@aueb.gr
Read more
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