English

To manage or reserve accruals? Evidence from a balanced-budget requirement reform

Uploaded by Pierre Donatella March 03, 2023 52

Author(s)

Paper language

Keywords

Accrual accounting; balanced-budget requirement; earnings management; incentives; municipalities; public sector; regulatory incentives; political incentives

Category

Financial accounting

How to get the paper

From the journal

Public Money & Management

Local politicians’ perceptions of financial conditions – do they align with financial indicators?

Uploaded by Pierre Donatella February 07, 2023 117

Author(s)

Paper language

English

Keywords

financial conditions; politicians; user; local government

Category

Financial accounting
Other

How to get the paper

From the journal

Local Government Studies

Sustainable development goals in public administrations: Enabling conditions in local governments

Uploaded by francesca Manes Rossi January 31, 2023 119

Author(s)

Paper language

English

Keywords

Sustainable Development Goals; local governments; comparative analysis

Category

Other

How to get the paper

From the author (email)

manes@unina.it

From the journal

https://journals.sagepub.com/doi/abs/10.1177/00208523221146458

Financial accounting information presented with infographics: Does it improve financial reporting understandability?

Uploaded by Sandra Cohen November 14, 2022 218

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

Public Sector Accounting Harmonization in the European Union through the lens of the Garbage Can model

Uploaded by Sandra Cohen November 14, 2022 229

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

New development: Public sector accounting education for users—embedding eLearning and technology in teaching

Uploaded by Sotirios Karatzimas September 03, 2022 328

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

Debate: Accounting training for politicians— an alternative approach

Uploaded by Sandra Cohen September 03, 2022 322

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

Debate: Climate change, environmental challenges, sustainable development goals and the relevance of accounting

Uploaded by Sandra Cohen September 03, 2022 328

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

Public-Sector Accounting Reforms and Governmental Efficiency: A Two-Stage Approach

Uploaded by Marco Bisogno September 02, 2022 423

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

Designing international public sector accounting standards: An analysis of constituents’ participation through comment letters

Uploaded by Marco Bisogno September 02, 2022 338

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