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European Public Sector Accounting
Uploaded by
Ellen Haustein
July 03, 2023
195
Author(s)
Peter C. Lorson
Susana Jorge
Ellen Haustein
Paper language
English
Keywords
accounting; finanical reporting; IPSAS; EPSAS; accounting harmonization; case study
Category
Comparative Research
Financial accounting
International Accounting / Accounting Harmonization
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Debate: Public sector accounting education and artificial intelligence
Uploaded by
Sandra Cohen
May 11, 2023
245
Author(s)
Sandra Cohen
Francesca Manes Rossi
Isabel Brusca
Paper language
English
Keywords
ChatGPT; Artificial Intelligence; Public Sector Accounting Education
Category
Other
How to get the paper
From the author (email)
scohen@aueb.gr
From the journal
https://www.tandfonline.com/doi/full/10.1080/09540962.2023.2209290
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Measuring governments' online accountability
Uploaded by
Susana Jorge
May 09, 2023
225
Author(s)
Paola M. Hermosa
Elena Urquía-Grande
Susana Jorge
Cristina del Campo
Paper language
English
Keywords
accountability; accessibility; usability; index; central governments; South America.
Category
Other
How to get the paper
From the author (email)
susjor@fe.uc.pt
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FINANCIAL INFORMATION USE IN PARLIAMENTARY DEBATES IN A CHANGING CONTEXT
Uploaded by
Susana Jorge
May 09, 2023
343
Author(s)
Susana Jorge
NOGUEIRA, Sónia
Maria Antonia Jesus
Paper language
English
Keywords
Politicians, Accounting information, Intentions of use, Content analysis, Sentiment analysis
Category
Financial accounting
Other
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The institutional environment of gender budgeting: Learning from the Portuguese experience
Uploaded by
Susana Jorge
May 09, 2023
289
Author(s)
Susana Jorge
Liliana PIMENTEL
lina coelho
Paper language
English
Keywords
gender budgeting, governance, implementation, institutional theory, preparation, women's rights organizations
Category
Other
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Municipal revenue over-budgeting: a dynamic analysis of its determinants
Uploaded by
Susana Jorge
May 09, 2023
322
Author(s)
Susana Jorge
Pedro Cerqueira
Sofia Furtado
Paper language
English
Keywords
local finance, budget inflation, budgetary determinants, institutional determinants, political determinants, dynamic panel analysis
Category
Other
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Measuring the Quality of the Strategic Financial Planning Information (Q-FPI) in the Local Government
Uploaded by
Susana Jorge
May 09, 2023
287
Author(s)
Susana Jorge
Patrícia Moura e Sá
Sandra Matos
Paper language
English
Keywords
quality information, quality index, programming documents,, municipalities, Portugal
Category
Other
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DEBATE – Auditing and political accountability in the local government: dealing with paradoxes in the relationship between the executive and the council
Uploaded by
Susana Jorge
May 09, 2023
270
Author(s)
Susana Jorge
NOGUEIRA, Sónia
Ana Calado Pinto
Paper language
English
Category
Auditing
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Editorial – Public sector accounting education—stocktaking, challenges and innovations
Uploaded by
Susana Jorge
May 09, 2023
219
Author(s)
HEILING, Jens
Susana Jorge
ADAM, Berit
Sotirios Karatzimas
Aggestam, C.
Paper language
English
Category
International Accounting / Accounting Harmonization
Other
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New development: The development of standardized charts of accounts in public sector accounting
Uploaded by
Susana Jorge
May 09, 2023
226
Author(s)
Susana Jorge
DABBICCO, Giovanna
Aggestam, C.
Diana Vaz de Lima
Paper language
English
Keywords
accounts codes, accounting records, budget classifications, comparability, consolidated reporting. GFS classifications, harmonization, information reliability
Category
Comparative Research
International Accounting / Accounting Harmonization
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