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    The institutionalization of public sector accounting reforms: the role of pilot entities New

    Uploaded by Susana Jorge     February 25, 2021     7  
    Author(s)
    Paper language
    English
    Keywords
    Accounting innovations, Implementation strategy, Institutional theory, Institutional logics.
    Category
    International Accounting / Accounting Harmonization
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    Teaching sustainable development in business sciences degrees: evidence from Portugal New

    Uploaded by Susana Jorge     February 25, 2021     8  
    Author(s)
    Paper language
    English
    Keywords
    Sustainable development; Teaching; Education; HEI; Academic curricula; Business sciences; Portugal.
    Category
    Other
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    Reforming state budgeting in the vortex of policy conditionality, political instability and technical support flux New

    Uploaded by Sandra Cohen     February 20, 2021     55  
    Author(s)
    Paper language
    English
    Keywords
    public budget; policy conditionality; politicians; resource dependency; technical assistance; Greece
    Category
    Other
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    The Swiss Way of Presenting the Governments’ Financial Statements

    Uploaded by Naomi Luta     February 03, 2021     66  
    Author(s)
    Soguel N.
    Paper language
    English
    Keywords
    Harmonized accounting model; Statement of financial performance; Statement of capital expenditure; Statement of financial position; Cash flow statement
    Category
    • International Accounting / Accounting Harmonization
    • Other
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    On the road towards IPSAS with a maturity model: A Swiss case study

    Uploaded by Naomi Luta     February 03, 2021     77  
    Author(s)
    Paper language
    English
    Keywords
    Maturity model; Multicriteria decision analysis; Accounting standards; IPSAS; Convergence; Financial faithfulness; Swiss cantons
    Category
    • Financial accounting
    • International Accounting / Accounting Harmonization
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    Artificial ladies against corruption: searching for legitimacy at the Brazilian Supreme Audit Institution

    Uploaded by Fabrício Neves     December 17, 2020     240  
    Author(s)
    Paper language
    English
    Keywords
    Artificial Intelligence Systems; Auditing Processes; Theorization; Corruption
    Category
    Auditing
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    Public sector accounting reform in Latin America and epistemic communities: an institutional approach

    Uploaded by Fabrício Neves     December 17, 2020     170  
    Author(s)
    Paper language
    English
    Keywords
    Public Sector Accounting Reform; IPSAS Adoption; Epistemic Communities
    Category
    • Comparative Research
    • International Accounting / Accounting Harmonization
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    Financial Indicators as Determinants of Mayoral Elections. Evidence from Italian Local Governments.

    Uploaded by Marco Bisogno     December 13, 2020     143  
    Author(s)
    Paper language
    English
    Category
    Financial accounting
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    Public sector financial management and democracy quality: The role of the accounting systems

    Uploaded by Marco Bisogno     December 13, 2020     133  
    Author(s)
    Paper language
    English
    Keywords
    Public-sector financial management; Democracy; Public sector accounting; IPSAS; Transparency
    Category
    Financial accounting
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    Public sector accounting reforms and the quality of governance

    Uploaded by Marco Bisogno     December 13, 2020     135  
    Author(s)
    Paper language
    English
    Keywords
    Accrual accounting; governance; government effectiveness; IPSAS
    Category
    Financial accounting
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