Home
Repository
New submission
NEWS
EVENTS
Task Force
Contact
Home
Repository
New submission
NEWS
EVENTS
Task Force
Contact
Search
Advanced search
322 results - showing 1 - 10
«
1
2
3
4
5
...
33
»
Ordering
Featured
Title
Most recent
Last updated
Most popular
Author
Publication date ASC
Publication date DESC
Budget transparency and financial sustainability
New
Uploaded by
Marco Bisogno
June 27, 2022
26
Author(s)
Beatriz Cuadrado-Ballesteros
Marco Bisogno
Paper language
English
Keywords
Budget transparency, Financial sustainability, Solvency, Growth, Stability, Fairness
Category
Financial accounting
Read more
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)
Peter C. Lorson
Ellen Haustein
Paper language
English
Keywords
IPSAS; GPFS; prudence; German GAAP; SsD; financial accounting; comparative; accounting principles; Germany; Hesse
Category
Financial accounting
Read more
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)
Peter C. Lorson
Ellen Haustein
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
Read more
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)
Peter C. Lorson
Ellen Haustein
Paper language
English
Keywords
IPSASB; RPG; non-financial reporting, sustainability, SDG; climate change; popular reporting; integrated reporting; citizen; politician
Category
Financial accounting
Other
Read more
New development: The challenges of public sector accounting education in business schools
Uploaded by
Fabrício Neves
May 23, 2022
81
Author(s)
Fabricio Ramos Neves
André Carlos Busanelli de Aquino
Polyana Batista da Silva
Paper language
English
Keywords
Accrual accounting; accounting education; accounting reforms; Brazil; business schools; IPSAS; public sector accounting education
Category
International Accounting / Accounting Harmonization
Other
Read more
Accountants’ postures under compulsory digital transformation imposed by government oversight authorities.
Uploaded by
Fabrício Neves
May 23, 2022
80
Author(s)
André Feliciano Lino
André Carlos Busanelli de Aquino
Fabricio Ramos Neves
Paper language
English
Keywords
digital transformation; digitalization; local governments; mandatory adoption; top-down adoption
Category
International Accounting / Accounting Harmonization
Other
Read more
Earnings management in public hospitals: The case of Greek state-owned hospitals
Uploaded by
Ioanna Malkogianni
May 23, 2022
85
Author(s)
Ioanna Malkogianni
Sandra Cohen
Paper language
English
Keywords
Agency theory; discretionary accruals; earnings management; public sector hospitals; small surpluses; state-owned hospitals
Category
Financial accounting
Read more
Research performance of public research institutes in a quadruple helix setting
Uploaded by
Marco Bisogno
May 18, 2022
155
Author(s)
Maria Carmen Huian
Marco Bisogno
Marilena Mironiuc
Paper language
English
Keywords
Public research institutes; quadruple helix model; research cooperation; knowledge transfer; research internationalisation
Category
Performance measurement
Read more
Standardizing local governments’ audit reports: for better or for worse?
Uploaded by
Marco Bisogno
May 16, 2022
95
Author(s)
Marco Bisogno
Grossi, G.
Francesca Manes Rossi
Serena Santis
Paper language
English
Keywords
Audit reports; financial auditing; Italian local governments; standardization
Category
Auditing
Read more
Do e-government initiatives and e-participation affect the level of budget transparency?
Uploaded by
Marco Bisogno
May 16, 2022
79
Author(s)
Marco Bisogno
Beatriz Cuadrado-Ballesteros
Serena Santis
Paper language
English
Keywords
e-government; e-participation; budget; transparency
Category
Comparative Research
Read more
322 results - showing 1 - 10
«
1
2
3
4
5
...
33
»