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332 results - showing 1 - 10
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To manage or reserve accruals? Evidence from a balanced-budget requirement reform
Uploaded by
Pierre Donatella
March 03, 2023
52
Author(s)
Pierre Donatella
Emmeli Runesson
Torbjörn Tagesson
Paper language
English
Keywords
Accrual accounting; balanced-budget requirement; earnings management; incentives; municipalities; public sector; regulatory incentives; political incentives
Category
Financial accounting
How to get the paper
From the journal
Public Money & Management
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Local politicians’ perceptions of financial conditions – do they align with financial indicators?
Uploaded by
Pierre Donatella
February 07, 2023
117
Author(s)
Pierre Donatella
David Karlsson
Paper language
English
Keywords
financial conditions; politicians; user; local government
Category
Financial accounting
Other
How to get the paper
From the journal
Local Government Studies
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Sustainable development goals in public administrations: Enabling conditions in local governments
Uploaded by
francesca Manes Rossi
January 31, 2023
119
Author(s)
Marco Bisogno
Beatriz Cuadrado-Ballesteros
Francesca Manes Rossi
Noemi Peña-Miguel
Paper language
English
Keywords
Sustainable Development Goals; local governments; comparative analysis
Category
Other
How to get the paper
From the author (email)
manes@unina.it
From the journal
https://journals.sagepub.com/doi/abs/10.1177/00208523221146458
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Financial accounting information presented with infographics: Does it improve financial reporting understandability?
Uploaded by
Sandra Cohen
November 14, 2022
218
Author(s)
Sandra Cohen
Francesca Manes Rossi
Xenia J. Mamakou
Isabel Brusca
Paper language
English
Keywords
Accounting understandability; Citizens' needs; Governmental Financial Reportinginfographics;
Category
Comparative Research
Financial accounting
How to get the paper
From the author (email)
scohen@aueb.gr
From the journal
https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-11-2021-0163/full/html
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Public Sector Accounting Harmonization in the European Union through the lens of the Garbage Can model
Uploaded by
Sandra Cohen
November 14, 2022
229
Author(s)
Sandra Cohen
Francesca Manes Rossi
Isabel Brusca
Paper language
English
Keywords
EPSAS; harmonization; standard-setting process; garbage can model; international accounting standards
Category
International Accounting / Accounting Harmonization
How to get the paper
From the author (email)
scohen@aueb.gr
From the journal
https://onlinelibrary.wiley.com/doi/10.1111/faam.12348
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New development: Public sector accounting education for users—embedding eLearning and technology in teaching
Uploaded by
Sotirios Karatzimas
September 03, 2022
328
Author(s)
Sandra Cohen
Sotirios Karatzimas
Paper language
English
Keywords
Active learning; eLearning; public sector accounting education; public sector accounting software; users’ needs
Category
Other
How to get the paper
From the journal
https://www.tandfonline.com/doi/full/10.1080/09540962.2021.1986302
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Debate: Accounting training for politicians— an alternative approach
Uploaded by
Sandra Cohen
September 03, 2022
322
Author(s)
Sandra Cohen
Paper language
English
Keywords
politicians; public sector accounting training
Category
Financial accounting
How to get the paper
From the author (email)
scohen@aueb.gr
From the journal
https://www.tandfonline.com/doi/full/10.1080/09540962.2022.2107826
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Debate: Climate change, environmental challenges, sustainable development goals and the relevance of accounting
Uploaded by
Sandra Cohen
September 03, 2022
328
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
423
Author(s)
Beatriz Cuadrado-Ballesteros
Marco Bisogno
Giovanni Vaia
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
338
Author(s)
Bisogno, M.,
MANES ROSSI, FRANCESCA
Sicilia, Mariafrancesca
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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