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    Analyzing smart cities’ reporting: Do they report ‘smart’? New

    Uploaded by Sandra Cohen     October 06, 2021     19  
    Author(s)
    Paper language
    English
    Keywords
    Smart cities; Integrated Popular Reporting; Integrated reporting; Popular reporting
    Category
    • Comparative Research
    • Financial accounting
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    Perceived usability of local government (LG) financial statements by local councillors: comparative study of Finland and Germany

    Uploaded by Ellen Haustein     September 17, 2021     73  
    Author(s)
    Paper language
    English
    Keywords
    Usability; Local governments; Financial statements; Politicians; Local council; Citizens
    Category
    Financial accounting
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    Features and drivers of citizen participation: Insights from participatory budgeting in three European cities

    Uploaded by Ellen Haustein     September 17, 2021     56  
    Author(s)
    Paper language
    English
    Keywords
    participatory budgeting; co-production; citizen participation; local governments; case-studies
    Category
    Other
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    Co-creation and co-production in municipal risk governance – A case study of citizen participation in a German city

    Uploaded by Ellen Haustein     September 17, 2021     58  
    Author(s)
    Paper language
    English
    Keywords
    Public risk governance; citizen participation; co-creation; co-production; resilience
    Category
    Management accounting
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    The Translation and Sedimentation of Accounting Reforms. A Comparison of the UK, Austrian and Italian Experiences

    Uploaded by Tobias Polzer     September 14, 2021     137  
    Author(s)
    Paper language
    English
    Keywords
    Accounting reforms; New Public Management; Translation; Public Sector; Sedimentation
    Category
    • Comparative Research
    • Financial accounting
    • Performance measurement
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    Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil

    Uploaded by André Aquino     September 10, 2021     66  
    Author(s)
    Paper language
    English
    Keywords
    Institutional logic; Hybridization; Hybrid institutions; Role; Agency; Public finance
    Category
    • Financial accounting
    • Other
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    Transparency in South American Central Governments

    Uploaded by Xenia Mamakou     September 08, 2021     96  
    Author(s)
    Paper language
    English
    Keywords
    Accountability; Corruption; Socioeconomic development; Transparency
    Category
    Other
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    Nationalism versus globalization: public sector accounting international harmonization and national resistance

    Uploaded by Xenia Mamakou     September 08, 2021     62  
    Author(s)
    Paper language
    English
    Keywords
    public sector accounting; business accounting; traditions; harmonization; conflict; resistance
    Category
    • International Accounting / Accounting Harmonization
    • Management accounting
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    Scope of General Purpose Financial Reporting: an Accountability Perspective

    Uploaded by Xenia Mamakou     September 08, 2021     67  
    Author(s)
    Susana Jorge
    Paper language
    English
    Category
    Financial accounting
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    The application of the IPSAS in Portugal

    Uploaded by Xenia Mamakou     September 08, 2021     74  
    Author(s)
    Paper language
    English
    Keywords
    IPSAS; Accounting reforms; Portugal; SNC-AP; Implementation
    Category
    Other
    Read more
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