Advanced search
    329 results - showing 1 - 10
    « 1 2 3 4 5 ... 33 » 
    Ordering 
     
    Financial accounting information presented with infographics: Does it improve financial reporting understandability?

    Uploaded by Sandra Cohen     November 14, 2022     26  
    Author(s)
    Paper language
    English
    Keywords
    Accounting understandability; Citizens' needs; Governmental Financial Reportinginfographics;
    Category
    • Comparative Research
    • Financial accounting

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-11-2021-0163/full/html
    Read more
    Public Sector Accounting Harmonization in the European Union through the lens of the Garbage Can model

    Uploaded by Sandra Cohen     November 14, 2022     59  
    Author(s)
    Paper language
    English
    Keywords
    EPSAS; harmonization; standard-setting process; garbage can model; international accounting standards
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://onlinelibrary.wiley.com/doi/10.1111/faam.12348
    Read more
    New development: Public sector accounting education for users—embedding eLearning and technology in teaching

    Uploaded by Sotirios Karatzimas     September 03, 2022     159  
    Author(s)
    Paper language
    English
    Keywords
    Active learning; eLearning; public sector accounting education; public sector accounting software; users’ needs
    Category
    Other

    How to get the paper

    From the journal
    https://www.tandfonline.com/doi/full/10.1080/09540962.2021.1986302
    Read more
    Debate: Accounting training for politicians— an alternative approach

    Uploaded by Sandra Cohen     September 03, 2022     152  
    Author(s)
    Sandra Cohen
    Paper language
    English
    Keywords
    politicians; public sector accounting training
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://www.tandfonline.com/doi/full/10.1080/09540962.2022.2107826
    Read more
    Debate: Climate change, environmental challenges, sustainable development goals and the relevance of accounting

    Uploaded by Sandra Cohen     September 03, 2022     148  
    Author(s)
    Sandra Cohen
    Paper language
    English
    Keywords
    Climate change, SDGs,
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://doi.org/10.1080/09540962.2021.1986957
    Read more
    Public-Sector Accounting Reforms and Governmental Efficiency: A Two-Stage Approach

    Uploaded by Marco Bisogno     September 02, 2022     204  
    Author(s)
    Paper language
    English
    Keywords
    Public-sector accounting; IPSAS; accrual-basis; efficiency; governmental performance
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    mbisogno@unisa.it
    From the journal
    https://www.worldscientific.com/doi/10.1142/S1094406022500172
    Read more
    Designing international public sector accounting standards: An analysis of constituents’ participation through comment letters

    Uploaded by Marco Bisogno     September 02, 2022     173  
    Author(s)
    Paper language
    English
    Keywords
    harmonization; input legitimacy theory; IPSASB due process; public sector accounting standards; standard-setting
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    mbisogno@unisa.it
    From the journal
    https://onlinelibrary.wiley.com/doi/10.1111/faam.12343
    Read more
    Budget transparency and financial sustainability

    Uploaded by Marco Bisogno     June 27, 2022     262  
    Author(s)
    Paper language
    English
    Keywords
    Budget transparency, Financial sustainability, Solvency, Growth, Stability, Fairness
    Category
    Financial accounting

    How to get the paper

    From the journal
    https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-02-2022-0025/full/html
    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     293  
    Author(s)
    Paper language
    English
    Keywords
    IPSAS; GPFS; prudence; German GAAP; SsD; financial accounting; comparative; accounting principles; Germany; Hesse
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    peter.lorson@uni-rostock.de
    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     287  
    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

    How to get the paper

    From the author (email)
    peter.lorson@uni-rostock.de
    Read more
    329 results - showing 1 - 10
    « 1 2 3 4 5 ... 33 »