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398 results - showing 1 - 10
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Strengthening the fight: is the adoption of IPSAS helping Latin America tackling corruption?

Uploaded by Susana Jorge     December 08, 2024     155  
Author(s)
Paper language
English
Keywords
IPSAS, Corruption, Latin America, Institutional quality, Country-specific factors
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
susjor@fe.uc.pt
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Measuring the use of financial information by politicians in the local government

Uploaded by Susana Jorge     December 08, 2024     143  
Author(s)
Paper language
English
Keywords
Dialogic accounting; financial information; index of use; municipalities; policymakers; Portugal
Category
  • Financial accounting
  • Other

How to get the paper

From the author (email)
susjor@fe.uc.pt
Read more
Editorial: Public sector accounting current developments—insight, critique and transformative redefinitions Hot

Uploaded by Susana Jorge     December 08, 2024     1187  
Author(s)
Paper language
English
Keywords
public sector accounting, financial and non-financial information, challenges
Category
  • Financial accounting
  • Other

How to get the paper

From the author (email)
susjor@fe.uc.pt
Read more
Debate: Researching in challenging times – adapting and enhancing public sector accounting practices

Uploaded by Susana Jorge     December 08, 2024     141  
Author(s)
Paper language
English
Keywords
public sector accounting, reporting, sustainability, digitalization, uncertainty
Category
  • Financial accounting
  • Sustainability/SDGs
  • Other

How to get the paper

From the author (email)
susjor@fe.uc.pt
Read more
Aligning public expenditure effectiveness with the SDG: a proposed measurement index for local governments

Uploaded by Susana Jorge     December 08, 2024     76  
Author(s)
Paper language
English
Keywords
Public finance, Outcomes, Social impacts, Index, Accountability, Local government
Category
  • Sustainability/SDGs
  • Other

How to get the paper

From the author (email)
susjor@fe.uc.pt
Read more
DEBATE: Data science challenges to financial information in the public sector

Uploaded by Susana Jorge     December 08, 2024     229  
Author(s)
Paper language
English
Keywords
data science, public sector, financial reporting, auditing
Category
  • Financial accounting
  • Other

How to get the paper

From the author (email)
susjor@fe.uc.pt
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Editorial: PMM CIGAR theme: Public sector accounting—educating for reform challenges

Uploaded by Susana Jorge     December 08, 2024     892  
Author(s)
Paper language
English
Keywords
education, IPSAS, public sector accounting
Category
Other

How to get the paper

From the author (email)
susjor@fe.uc.pt
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International public sector accounting standards in Greek public hospitals: an exploration on the ease of implementation

Uploaded by Konstantia Dalla     November 12, 2024     364  
Author(s)
Paper language
English
Keywords
IPSAS; Goffee and Jones; readiness; ease of implementation; sociability; solidarity; organisational culture; public sector; hospitals; Greece; new public management; Greek public hospitals; GPHs
Category
  • Financial accounting
  • Management accounting
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How much do hospital staff know, how much do they care, and what should they know about economic aspects of Diagnosis Related Groups? The case of an Italian children’s hospital

Uploaded by GUIDO MODUGNO     November 11, 2024     625  
Author(s)
Paper language
English
Keywords
Economic aspects awareness; Economic aspects importance; Information gap; DRG costing; Healthcare
Category
Management accounting
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New development: Assurance on public sector sustainability reporting—time to be proactive

Uploaded by Sandra Cohen     November 03, 2024     302  
Author(s)
Paper language
English
Keywords
Agenda 2030; assurance; assurance standards; environmental auditing; performance audit; supreme audit institutions (SAIs); Sustainable Development Goals (SDGs); sustainability reporting (SR)
Category
  • Auditing
  • International Accounting / Accounting Harmonization
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398 results - showing 1 - 10
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