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Standardizing local governments’ audit reports: for better or for worse?

Uploaded by Marco Bisogno     May 16, 2022     125  
Author(s)
Paper language
English
Keywords
Audit reports; financial auditing; Italian local governments; standardization
Category
Auditing
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Features and drivers of citizen participation: Insights from participatory budgeting in three European cities

Uploaded by Ellen Haustein     September 17, 2021     305  
Author(s)
Paper language
English
Keywords
participatory budgeting; co-production; citizen participation; local governments; case-studies
Category
Other
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Guest editorial: Happy endings and successful stories in public sector financial management: a lesson drawing perspective

Uploaded by Sandra Cohen     September 02, 2021     302  
Author(s)
Paper language
English
Keywords
successful accounting reforms; public sector financial management; public sector financial management reforms
Category
Other
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Editorial: Comparison as a habit—The case for international governmental accounting research

Uploaded by Sandra Cohen     September 02, 2021     263  
Author(s)
Paper language
English
Keywords
CIGAR; International governmental accounting research
Category
  • Comparative Research
  • Other
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The academic voice in the EPSAS project

Uploaded by Sandra Cohen     April 01, 2021     563  
Author(s)
Paper language
English
Keywords
Academic voice; accounting standards; European Public Sector Accounting Standards (EPSAS); harmonization; standard-setting process
Category
International Accounting / Accounting Harmonization
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Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe

Uploaded by Sandra Cohen     November 26, 2020     502  
Author(s)
Paper language
English
Category
International Accounting / Accounting Harmonization
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Reconsidering public budgeting after the COVID-19 outbreak: key lessons and future challenges Hot

Uploaded by francesca Manes Rossi     October 15, 2020     1123  
Author(s)
Paper language
English
Keywords
Coproduction; Rebudgeting; Reporting; Financial resilience; Corruption; Public budgeting
Category
Financial accounting
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In the pursuit of harmonization: comparing the audit systems of European local governments

Uploaded by francesca Manes Rossi     June 25, 2020     651  
Author(s)
Paper language
English
Keywords
Accountability; auditing; auditing harmonization; auditing standards; European Union; local governments; supreme audit institutions
Category
  • Auditing
  • Comparative Research
  • International Accounting / Accounting Harmonization
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Intellectual capital in Italian healthcare: senior managers’ perspectives

Uploaded by francesca Manes Rossi     June 25, 2020     614  
Author(s)
Paper language
English
Keywords
Public healthcare organizations; Intellectual capital; Intellectual capital management; Survey; Principal component analysis
Category
Management accounting
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Accountability through intellectual capital disclosure in Italian Universities

Uploaded by francesca Manes Rossi     January 23, 2020     707  
Author(s)
Paper language
English
Keywords
Accountability; · Intellectual capital; · Italian university; · Disclosure; · Content analysis
Category
Financial accounting
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43 results - showing 1 - 10
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