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355 results - showing 251 - 260
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Standard Setting in the Public Sector: State of the Art
Hot
Uploaded by
Eugenio Caperchione
May 26, 2016
1886
Author(s)
Eugenio Caperchione
Paper language
English
Keywords
harmonization, IPSAS, EPSAS, standard setting
Category
Comparative Research
International Accounting / Accounting Harmonization
How to get the paper
From the author (email)
cigar2009@unimore.it
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Trends and Open Issues in Governmental Accounting Systems: some Elements of Comparison
Hot
Uploaded by
Eugenio Caperchione
May 26, 2016
1737
Author(s)
Eugenio Caperchione
Paper language
English
Keywords
innovation, accounting, uniform features, harmonization, accrual, accounting standards
Category
Comparative Research
How to get the paper
From the author (email)
cigar2009@unimore.it
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Evolution of EU public sector financial accounting
Hot
Uploaded by
Lasse Oulasvirta
May 25, 2016
2062
Author(s)
Lasse Oulasvirta and Stephen J. Bailey
Paper language
English
Keywords
Public accounting;standardisation; EDP;Garbage Can;IPSAS;EPSAS
Category
International Accounting / Accounting Harmonization
How to get the paper
From the author (email)
lasse.oulasvirta@staff.uta.fi
From the journal
Journal of European Integration
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Adopting International Public Sector Accounting Standards: a challenge for modernizing and harmonizing public sector accounting
Hot
Uploaded by
Isabel Brusca
May 18, 2016
4460
Author(s)
Martínez, J. C:
Paper language
English
Keywords
accounting harmonization, accounting reforms
Category
International Accounting / Accounting Harmonization
How to get the paper
From the author (email)
ibrusca@unizar.es
From the journal
http://ras.sagepub.com/content/early/2015/11/26/0020852315600232.abstract
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The first steps towards harmonizing public sector accounting for European Union member states: strategies and perspectives
Hot
Uploaded by
Isabel Brusca
May 18, 2016
2153
Author(s)
Aggestam, C.
Paper language
English
Keywords
Accounting harmonization, EPSAS, IPSAS, public sector accounting, regionalization
Category
International Accounting / Accounting Harmonization
How to get the paper
From the author (email)
ibrusca@unizar.es
From the journal
http://www.tandfonline.com/doi/pdf/10.1080/09540962.2016.1133970
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Public Financial Management Reforms: The Role of Ipsas in Latin-America
Hot
Uploaded by
Isabel Brusca
May 18, 2016
4613
Author(s)
Gómez-villegas, M.
Montesinos, V.
Paper language
English
Keywords
governmental accounting reforms;financial management reforms;IPSASs;accounting harmonisation;adaptation to IPSASs
Category
International Accounting / Accounting Harmonization
How to get the paper
From the author (email)
ibrusca@unizar.es
From the journal
http://onlinelibrary.wiley.com/doi/10.1002/pad.1747/full
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: Implementing Performance Reporting in Local Government: a Cross-Country Comparison
Hot
Uploaded by
Isabel Brusca
May 18, 2016
2062
Author(s)
Montesinos, V.
Paper language
English
Keywords
performance reporting, local government, international comparison, accountability
Category
Performance measurement
How to get the paper
From the author (email)
ibrusca@unizar.es
From the journal
http://www.tandfonline.com/doi/full/10.1080/15309576.2015.1137768
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How to Drive Innovation Within Outsourcing Relations: The Role of Performance Evaluation and Management Control Systems
Hot
Uploaded by
Marco Bisogno
May 10, 2016
1790
Author(s)
Vaia, G.; Bisogno, M., Bizzarri, G.
Paper language
English
Keywords
Outsourcing governance, Outsourcing performance evaluation, Return on investment, Open book accounting
Category
Management accounting
How to get the paper
From the author (email)
mbisogno@unisa.it
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The Influence of Resistance to Change on Public-Sector Reform Implementation: The Case of Italian Municipalities’ Internal Control System
Hot
Uploaded by
Isabella Fadda
March 15, 2016
3139
Author(s)
Elisabetta Reginato
Isabella Fadda
Paola Paglietti
Paper language
English
Keywords
Internal controls; Italy; local government; resistance to change
Category
Other
How to get the paper
From the author (email)
isafadda@unica.it
From the journal
http://www.tandfonline.com/eprint/XpTtStg2GjgUyBWcJPkJ/full
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Harmonizing public sector accounting in Europe: thinking out of the box
Hot
Uploaded by
francesca Manes Rossi
February 05, 2016
2746
Author(s)
Eugenio Caperchione
Francesca Manes Rossi
Isabel Brusca
Sandra Cohen
Paper language
English
Keywords
Accrual accounting; EPSAS; harmonization; IPSAS; public sector accounting
Category
International Accounting / Accounting Harmonization
How to get the paper
From the author (email)
fmanesrossi@unisa.it
From the journal
http://www.tandfonline.com/doi/full/10.1080/09540962.2016.1133976
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