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    TRANSPARENCY AND ACCOUNTABILITY IN MUNICIPALITIES: AN ANALYSIS OF 40 YEAR EVOLUTION IN PORTUGAL New

    Uploaded by Susana Jorge     January 11, 2020     10  
    Author(s)
    Paper language
    English
    Keywords
    Transparency; Accountability; Municipalities; Portugal.
    Category
    Other
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    Translating IPSAS into National Standards: An Illustrative Comparison between Spain and Portugal New

    Uploaded by Sandra Cohen     January 10, 2020     20  
    Author(s)
    Paper language
    English
    Keywords
    public sector accounting; actor network theory; translation; standard-setters; comparative analysis; policy documents; questionnaires
    Category
    • Comparative Research
    • Financial accounting
    • Other
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    The development of EPSAS: contributions from the literature New

    Uploaded by Sandra Cohen     January 10, 2020     29  
    Author(s)
    Paper language
    English
    Keywords
    governmental accounts; national accounts; convergence; accountability; macro-economic surveillance
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
    • Other
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    The use of budgetary and financial information by politicians in Parliament: a case study New

    Uploaded by Sandra Cohen     January 10, 2020     18  
    Author(s)
    Paper language
    English
    Keywords
    Members of parliament; Accounting advisors; Accounting information needs; Information understandability
    Category
    Financial accounting
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    Are higher education institutions in Europe preparing students for IPSAS? New

    Uploaded by Sandra Cohen     January 10, 2020     27  
    Author(s)
    Paper language
    English
    Keywords
    Accrual Accounting; Comperative Analysis; Education programs; IPSASs; Public Sector Accounting Reforms
    Category
    • Comparative Research
    • International Accounting / Accounting Harmonization
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    Designing an Accountability Index: A Case Study of South America Central Governments New

    Uploaded by Sandra Cohen     January 10, 2020     29  
    Author(s)
    Paper language
    English
    Keywords
    Accountability; Cental governments; Index; Global Reporting Initiative
    Category
    Comparative Research
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    Conclusion, Glossary and Assessments: European Public Sector Accounting

    Uploaded by Ellen Haustein     December 09, 2019     54  
    Author(s)
    Paper language
    English
    Keywords
    public sector accounting; IPSAS; EPSAS; accounting harmonisation; budgeting; financial reporting; Europe
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
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    Introduction: European Public Sector Accounting

    Uploaded by Ellen Haustein     December 09, 2019     54  
    Author(s)
    Paper language
    English
    Keywords
    public sector accounting; IPSAS; EPSAS; accounting harmonisation; budgeting; financial reporting; Europe
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
    Read more
    Public sector accounting future challenges: EPSAS outlook

    Uploaded by Ellen Haustein     December 09, 2019     47  
    Author(s)
    Paper language
    English
    Keywords
    EPSAS, European accounting, accounting harmonisation
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
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    Consolidation methods

    Uploaded by Ellen Haustein     December 09, 2019     39  
    Author(s)
    Paper language
    English
    Keywords
    Consolidation; consolidated financial reporting; consolidation methods; full consolidation; equity method; public sector combinations; goodwill
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
    Read more
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