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New development: Assurance on public sector sustainability reporting—time to be proactive

Uploaded by Sandra Cohen     November 03, 2024     153  
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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Are SDGs translated into accounting terms? Evidence from European cities

Uploaded by Sandra Cohen     October 17, 2023     863  
Author(s)
Paper language
English
Keywords
SDG reporting; SDG frameworks; Sustainable Development Goals (SDG); Accounting for sustainable development; SDG costing
Category
  • Comparative Research
  • Sustainability/SDGs

How to get the paper

From the author (email)
scohen@aueb.gr
From the journal
https://www.tandfonline.com/doi/full/10.1080/09540962.2023.2243543
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Debate: Public sector accounting education and artificial intelligence

Uploaded by Sandra Cohen     May 11, 2023     831  
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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Financial accounting information presented with infographics: Does it improve financial reporting understandability?

Uploaded by Sandra Cohen     November 14, 2022     924  
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
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Public Sector Accounting Harmonization in the European Union through the lens of the Garbage Can model

Uploaded by Sandra Cohen     November 14, 2022     885  
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
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Features and drivers of citizen participation: Insights from participatory budgeting in three European cities Hot

Uploaded by Ellen Haustein     September 17, 2021     1694  
Author(s)
Paper language
English
Keywords
participatory budgeting; co-production; citizen participation; local governments; case-studies
Category
Other

How to get the paper

From the journal
https://www.tandfonline.com/doi/full/10.1080/14719037.2021.1963821
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Guest editorial: Happy endings and successful stories in public sector financial management: a lesson drawing perspective Hot

Uploaded by Sandra Cohen     September 02, 2021     1169  
Author(s)
Paper language
English
Keywords
successful accounting reforms; public sector financial management; public sector financial management reforms
Category
Other

How to get the paper

From the author (email)
scohen@aueb.gr
From the journal
https://www.emerald.com/insight/content/doi/10.1108/IJPSM-05-2021-347/full/html
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The academic voice in the EPSAS project Hot

Uploaded by Sandra Cohen     April 01, 2021     1306  
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

How to get the paper

From the author (email)
manes@unina.it
From the journal
https://www.tandfonline.com/doi/full/10.1080/09540962.2021.1905263
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Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe Hot

Uploaded by Sandra Cohen     November 26, 2020     1340  
Author(s)
Paper language
English
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
scohen@aueb.gr
From the journal
https://www.tandfonline.com/doi/full/10.1080/09540962.2021.1834714
Read more
In the pursuit of harmonization: comparing the audit systems of European local governments Hot

Uploaded by francesca Manes Rossi     June 25, 2020     1319  
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

How to get the paper

From the author (email)
manes@unina.it
From the journal
https://doi.org/10.1080/09540962.2020.1772549
Read more
31 results - showing 1 - 10
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