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Harmonising public sector accounting laws and regulations of the European Union member states: powers and competences

Uploaded by Karoline Helldorff     December 15, 2021     744  
Author(s)
Paper language
English
Keywords
administrative law, EPSAS, European administrative space, harmonisation, public sector accounting
Category
International Accounting / Accounting Harmonization
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Accountability through intellectual capital disclosure in Italian Universities

Uploaded by francesca Manes Rossi     January 23, 2020     904  
Author(s)
Paper language
English
Keywords
Accountability; · Intellectual capital; · Italian university; · Disclosure; · Content analysis
Category
Financial accounting

How to get the paper

From the author (email)
manes@unina.it
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The Primacy of, and Complexity of, Accounting for Government Hot

Uploaded by Eugenio Caperchione     March 23, 2015     2067  
Author(s)
Paper language
English
Keywords
ambiguity in accounting implementation; accounting and power; reform processes in public sector settings
Category
Comparative Research

How to get the paper

From the journal
DOI: 10.1111/faam.12024
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The effect of IPSAS on reforming governmental financial reporting: an international comparison Hot

Uploaded by francesca Manes Rossi     January 14, 2015     5870  
Author(s)
Paper language
English
Keywords
central government accounting reform, comparative public accounting, IPSAS, local government
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
fmanesrossi@unisa.it
From the journal
http://ras.sagepub.com/content/early/2014/12/12/0020852314546580.full.pdf+html
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Governmental Financial Reporting of Heritage Assets From a User Needs Perspective Hot

Uploaded by Natalia Aversano     August 01, 2014     2351  
Author(s)
Paper language
English
Keywords
IPSAS 17, user needs, heritage assets, local government
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
naversano@unisa.it
From the journal
Financial Accountability & Management
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Heritage assets from a user needs perspective: a comparative analysis between Italy and Flanders Hot

Uploaded by Natalia Aversano     July 28, 2014     2617  
Author(s)
Paper language
English
Keywords
User needs; Heritage assets; Local governments; Comparative research.
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
naversano@unisa.it
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International_journal_of_public_administration.jpg
IPSASB’s Conceptual Framework: Coherence with Accounting Systems in European Public Administrations Hot

Uploaded by francesca Manes Rossi     July 12, 2014     2019  
Author(s)
Paper language
English
Keywords
IPSASs: harmonization; accounting and reporting system; conceptual framework
Category
Financial accounting

How to get the paper

From the author (email)
fmanesrossi@unisa.it
From the journal
http://dx.doi.org/10.1080/01900692.2014.903269
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7 results - showing 1 - 7
 
 

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