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    Budget transparency and financial sustainability New

    Uploaded by Marco Bisogno     June 27, 2022     26  
    Author(s)
    Paper language
    English
    Keywords
    Budget transparency, Financial sustainability, Solvency, Growth, Stability, Fairness
    Category
    Financial accounting
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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     82  
    Author(s)
    Paper language
    English
    Keywords
    IPSAS; GPFS; prudence; German GAAP; SsD; financial accounting; comparative; accounting principles; Germany; Hesse
    Category
    Financial accounting
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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     77  
    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
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    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     81  
    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
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    New development: The challenges of public sector accounting education in business schools

    Uploaded by Fabrício Neves     May 23, 2022     81  
    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
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    Accountants’ postures under compulsory digital transformation imposed by government oversight authorities.

    Uploaded by Fabrício Neves     May 23, 2022     80  
    Author(s)
    Paper language
    English
    Keywords
    digital transformation; digitalization; local governments; mandatory adoption; top-down adoption
    Category
    • International Accounting / Accounting Harmonization
    • Other
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    Earnings management in public hospitals: The case of Greek state-owned hospitals

    Uploaded by Ioanna Malkogianni     May 23, 2022     85  
    Author(s)
    Paper language
    English
    Keywords
    Agency theory; discretionary accruals; earnings management; public sector hospitals; small surpluses; state-owned hospitals
    Category
    Financial accounting
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    Research performance of public research institutes in a quadruple helix setting

    Uploaded by Marco Bisogno     May 18, 2022     155  
    Author(s)
    Paper language
    English
    Keywords
    Public research institutes; quadruple helix model; research cooperation; knowledge transfer; research internationalisation
    Category
    Performance measurement
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    Standardizing local governments’ audit reports: for better or for worse?

    Uploaded by Marco Bisogno     May 16, 2022     95  
    Author(s)
    Paper language
    English
    Keywords
    Audit reports; financial auditing; Italian local governments; standardization
    Category
    Auditing
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    Do e-government initiatives and e-participation affect the level of budget transparency?

    Uploaded by Marco Bisogno     May 16, 2022     79  
    Author(s)
    Paper language
    English
    Keywords
    e-government; e-participation; budget; transparency
    Category
    Comparative Research
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