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Uploaded by Jesse Hughes     April 04, 2021     405  
Paper language
Keywords
Backward Looking Phases; Cash; Modified Cash; Modified Accrual,; Simplified Accrual; Full Accrual; Sustainable Forward Looking Phases; Sustainable Modified Accrual; Sustainable Full Accrual
Category
International Accounting / Accounting Harmonization

Uploaded by Sandra Cohen     April 01, 2021     332  
Paper language
Keywords
Academic voice; accounting standards; European Public Sector Accounting Standards (EPSAS); harmonization; standard-setting process
Category
International Accounting / Accounting Harmonization

Uploaded by Sandra Cohen     March 27, 2021     342  
Paper language
Keywords
Earnings management;accrual accounting; financial sustainability; Greek municipalities
Category
Financial accounting

Uploaded by Lasse Oulasvirta     March 15, 2021     324  
Paper language
Keywords
Public accounting standardisation; EDP; garbage can; IPSAS; EPSAS
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization

Uploaded by Lasse Oulasvirta     March 15, 2021     306  
Paper language
Keywords
Bottom-up approach; conceptual framework; EPSAS; financial accounting; income-statement-first approach; IPSAS; public sector
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization

Uploaded by Ellen Haustein     March 05, 2021     239  
Paper language
Keywords
Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region; Information Technology, IT, Feature catalogue
Category
  • Management accounting
  • Other

Uploaded by Ellen Haustein     March 05, 2021     207  
Paper language
Keywords
Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region; Usability
Category
  • Management accounting
  • Other

Uploaded by Ellen Haustein     March 05, 2021     229  
Paper language
Keywords
Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region; Usability; IT; Information Technology; Feature matrix
Category
  • Management accounting
  • Other

Uploaded by Ellen Haustein     March 05, 2021     183  
Paper language
Keywords
Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region
Category
  • Management accounting
  • Other

Uploaded by Susana Jorge     February 25, 2021     183  
Paper language
Keywords
Accounting innovations, Implementation strategy, Institutional theory, Institutional logics.
Category
International Accounting / Accounting Harmonization
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