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    Debate: Climate change, environmental challenges, sustainable development goals and the relevance of accounting

    Uploaded by Sandra Cohen     September 03, 2022     641  
    Author(s)
    Sandra Cohen
    Paper language
    English
    Keywords
    Climate change, SDGs,
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://doi.org/10.1080/09540962.2021.1986957
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    Public-Sector Accounting Reforms and Governmental Efficiency: A Two-Stage Approach

    Uploaded by Marco Bisogno     September 02, 2022     882  
    Author(s)
    Paper language
    English
    Keywords
    Public-sector accounting; IPSAS; accrual-basis; efficiency; governmental performance
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    mbisogno@unisa.it
    From the journal
    https://www.worldscientific.com/doi/10.1142/S1094406022500172
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    Designing international public sector accounting standards: An analysis of constituents’ participation through comment letters

    Uploaded by Marco Bisogno     September 02, 2022     620  
    Author(s)
    Paper language
    English
    Keywords
    harmonization; input legitimacy theory; IPSASB due process; public sector accounting standards; standard-setting
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    mbisogno@unisa.it
    From the journal
    https://onlinelibrary.wiley.com/doi/10.1111/faam.12343
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    Budget transparency and financial sustainability

    Uploaded by Marco Bisogno     June 27, 2022     701  
    Author(s)
    Paper language
    English
    Keywords
    Budget transparency, Financial sustainability, Solvency, Growth, Stability, Fairness
    Category
    Financial accounting

    How to get the paper

    From the journal
    https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-02-2022-0025/full/html
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    German GAAP (SsD) versus IPSAS: Evidence on prudence‐related differences between consolidated General Purpose Financial Statements of Hesse

    Uploaded by Ellen Haustein     May 30, 2022     696  
    Author(s)
    Paper language
    English
    Keywords
    IPSAS; GPFS; prudence; German GAAP; SsD; financial accounting; comparative; accounting principles; Germany; Hesse
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    peter.lorson@uni-rostock.de
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    SDG-Reporting in German Local Governments. Background, selected approaches and (missing) links to Financial Performance Management

    Uploaded by Ellen Haustein     May 30, 2022     649  
    Author(s)
    Paper language
    English
    Keywords
    SDG; local government; citizen science; financial performance management; reporting; sustainability; indicators; non-financial; participatory budgeting; gender budgeting; performance budgeting
    Category
    • Performance measurement
    • Other

    How to get the paper

    From the author (email)
    peter.lorson@uni-rostock.de
    Read more
    The IPSASB and pressing primary, but not only financial, challenges. Critical reflections on IPSASB’s statements and guidelines in the context of fundamental challenges such as sustainability, climate change and the COVID 19 pandemic

    Uploaded by Ellen Haustein     May 30, 2022     580  
    Author(s)
    Paper language
    English
    Keywords
    IPSASB; RPG; non-financial reporting, sustainability, SDG; climate change; popular reporting; integrated reporting; citizen; politician
    Category
    • Financial accounting
    • Other

    How to get the paper

    From the author (email)
    peter.lorson@uni-rostock.de
    Read more
    New development: The challenges of public sector accounting education in business schools

    Uploaded by Fabrício Neves     May 23, 2022     719  
    Author(s)
    Paper language
    English
    Keywords
    Accrual accounting; accounting education; accounting reforms; Brazil; business schools; IPSAS; public sector accounting education
    Category
    • International Accounting / Accounting Harmonization
    • Other

    How to get the paper

    From the author (email)
    fabricioneves@alumni.usp.br
    From the journal
    https://www.tandfonline.com/doi/full/10.1080/09540962.2022.2066820
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    Accountants’ postures under compulsory digital transformation imposed by government oversight authorities.

    Uploaded by Fabrício Neves     May 23, 2022     632  
    Author(s)
    Paper language
    English
    Keywords
    digital transformation; digitalization; local governments; mandatory adoption; top-down adoption
    Category
    • International Accounting / Accounting Harmonization
    • Other

    How to get the paper

    From the author (email)
    andre.lino@essex.ac.uk
    From the journal
    https://onlinelibrary.wiley.com/doi/10.1111/faam.12313
    Read more
    Earnings management in public hospitals: The case of Greek state-owned hospitals

    Uploaded by Ioanna Malkogianni     May 23, 2022     641  
    Author(s)
    Paper language
    English
    Keywords
    Agency theory; discretionary accruals; earnings management; public sector hospitals; small surpluses; state-owned hospitals
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    imalkogi@gmail.com
    From the journal
    https://www.tandfonline.com/doi/full/10.1080/09540962.2022.2071005?src=
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