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    European Public Sector Accounting

    Uploaded by Ellen Haustein     July 03, 2023     195  
    Author(s)
    Paper language
    English
    Keywords
    accounting; finanical reporting; IPSAS; EPSAS; accounting harmonization; case study
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
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    Debate: Public sector accounting education and artificial intelligence

    Uploaded by Sandra Cohen     May 11, 2023     245  
    Author(s)
    Paper language
    English
    Keywords
    ChatGPT; Artificial Intelligence; Public Sector Accounting Education
    Category
    Other

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://www.tandfonline.com/doi/full/10.1080/09540962.2023.2209290
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    Measuring governments' online accountability

    Uploaded by Susana Jorge     May 09, 2023     225  
    Author(s)
    Paper language
    English
    Keywords
    accountability; accessibility; usability; index; central governments; South America.
    Category
    Other

    How to get the paper

    From the author (email)
    susjor@fe.uc.pt
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    FINANCIAL INFORMATION USE IN PARLIAMENTARY DEBATES IN A CHANGING CONTEXT

    Uploaded by Susana Jorge     May 09, 2023     343  
    Author(s)
    Paper language
    English
    Keywords
    Politicians, Accounting information, Intentions of use, Content analysis, Sentiment analysis
    Category
    • Financial accounting
    • Other
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    The institutional environment of gender budgeting: Learning from the Portuguese experience

    Uploaded by Susana Jorge     May 09, 2023     289  
    Author(s)
    Paper language
    English
    Keywords
    gender budgeting, governance, implementation, institutional theory, preparation, women's rights organizations
    Category
    Other
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    Municipal revenue over-budgeting: a dynamic analysis of its determinants

    Uploaded by Susana Jorge     May 09, 2023     322  
    Author(s)
    Paper language
    English
    Keywords
    local finance, budget inflation, budgetary determinants, institutional determinants, political determinants, dynamic panel analysis
    Category
    Other
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    Measuring the Quality of the Strategic Financial Planning Information (Q-FPI) in the Local Government

    Uploaded by Susana Jorge     May 09, 2023     287  
    Author(s)
    Paper language
    English
    Keywords
    quality information, quality index, programming documents,, municipalities, Portugal
    Category
    Other
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    DEBATE – Auditing and political accountability in the local government: dealing with paradoxes in the relationship between the executive and the council

    Uploaded by Susana Jorge     May 09, 2023     270  
    Author(s)
    Paper language
    English
    Category
    Auditing
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    Editorial – Public sector accounting education—stocktaking, challenges and innovations

    Uploaded by Susana Jorge     May 09, 2023     219  
    Author(s)
    Paper language
    English
    Category
    • International Accounting / Accounting Harmonization
    • Other
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    New development: The development of standardized charts of accounts in public sector accounting

    Uploaded by Susana Jorge     May 09, 2023     226  
    Author(s)
    Paper language
    English
    Keywords
    accounts codes, accounting records, budget classifications, comparability, consolidated reporting. GFS classifications, harmonization, information reliability
    Category
    • Comparative Research
    • International Accounting / Accounting Harmonization
    Read more
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