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Governmental accounting in Malta towards IPSAS within the context of the European Union Hot

Uploaded by Josette Caruana July 21, 2015 2055

Author(s)

Paper language

English

Keywords

accounting reform; accounting standards; EPSAS; ESA; governmental financial reporting

Category

International Accounting / Accounting Harmonization

How to get the paper

From the journal

ras.sagepub.com

Accounting for Pension Flows and Funds: A Case Study for Accounting, Economics and Public Finances Hot

Uploaded by Yuri Biondi May 15, 2015 2071

Author(s)

Paper language

English

Keywords

Pension provision; pension benefit; pension liability; IPSAS; EPSAS; pension fund management; actuarial evaluation; public sector accounting regulation; public finances

Category

Comparative Research
Financial accounting
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)

yuri.biondi@gmail.com

From SSRN

http://ssrn.com/abstract=2606547

The New Public Management. A Perspective for Finance Practitioners Hot

Uploaded by Eugenio Caperchione March 23, 2015 2126

Author(s)

Eugenio Caperchione

Paper language

English

Keywords

NPM; accounting profession; auditing profession

Category

Comparative Research

How to get the paper

From the author (email)

cigar2009@unimore.it

From other source (e.g. Preprint url)

http://www.fee.be/index.php?option=com_content&view=article&id=768&Itemid=106&lang=en

Making Comparisons in Government Accounting Hot

Uploaded by Eugenio Caperchione March 23, 2015 2135

Author(s)

Paper language

English

Keywords

CIGAR network; comparative studies; Government Accounting

Category

Comparative Research

How to get the paper

From the journal

DOI: 10.1111/j.1468-0408.2011.00518.x

Introduction: Public sector accounting, IPSAS and performance management Hot

Uploaded by Eugenio Caperchione March 23, 2015 7843

Author(s)

Paper language

English

Keywords

IPSAS; Mexico; Croatia; World Food Programme

Category

Comparative Research

How to get the paper

From the journal

http://www.inderscience.com/index.php

The Primacy of, and Complexity of, Accounting for Government Hot

Uploaded by Eugenio Caperchione March 23, 2015 2334

Author(s)

Paper language

English

Keywords

ambiguity in accounting implementation; accounting and power; reform processes in public sector settings

Category

Comparative Research

How to get the paper

From the journal

DOI: 10.1111/faam.12024

The Sticky Cost Phenomenon at the Local Government Level: Empirical Evidence from Greece Hot

Uploaded by Sotirios Karatzimas March 10, 2015 3046

Author(s)

Paper language

English

Keywords

Public Sector; Sticky Cost Phenomenon; Cost behaviour; Local governments; Greece

Category

Financial accounting
Management accounting

How to get the paper

From the author (email)

scohen@aueb.gr

Introduction to a Symposium on New Challenges for Public-Sector Accounting: IPSAS, Budgetary Reporting, and National Accounts Hot

Uploaded by francesca Manes Rossi March 01, 2015 2315

Author(s)

Paper language

English

Keywords

harmonization; IPSAS; Budgetary Reporting; National Accounts

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/pdf/10.1080/01900692.2014.999574

EPSAS—Worrying the Wrong End of the Stick? Hot

Uploaded by Josette Caruana February 28, 2015 2431

Author(s)

Paper language

English

Keywords

ESA; IPSAS; harmonization; standardization; national accounting

Category

International Accounting / Accounting Harmonization

How to get the paper

From the journal

http://dx.doi.org/10.1080/01900692.2015.999577

Public-Sector Consolidated Financial Statements: An Analysis of the Comment Letters on IPSASB’s Exposure Draft No. 49 Hot

Uploaded by Marco Bisogno February 27, 2015 2477

Author(s)

Paper language

English

Keywords

consolidated financial statements, control approach, budget approach, public-sector entities

Category

International Accounting / Accounting Harmonization

How to get the paper

From the author (email)

mbisogno@unisa.it

From the journal

http://www.tandfonline.com/eprint/qIqb7yKRwSH5Zy2tmeFV/full