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Editorial: Public sector accounting current developments—insight, critique and transformative redefinitions Hot

Uploaded by Susana Jorge     December 08, 2024     1644  
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
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Debate: Researching in challenging times – adapting and enhancing public sector accounting practices

Uploaded by Susana Jorge     December 08, 2024     395  
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
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Nationalism versus globalization: public sector accounting international harmonization and national resistance Hot

Uploaded by Xenia Mamakou     September 08, 2021     1268  
Author(s)
Paper language
English
Keywords
public sector accounting; business accounting; traditions; harmonization; conflict; resistance
Category
  • International Accounting / Accounting Harmonization
  • Management accounting
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Editorial: Comparison as a habit—The case for international governmental accounting research Hot

Uploaded by Sandra Cohen     September 02, 2021     1259  
Author(s)
Paper language
English
Keywords
CIGAR; International governmental accounting research
Category
  • Comparative Research
  • Other
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The proposed IPSAS on measurement for public sector financial reporting—recycling or reiteration? Hot

Uploaded by Josette Caruana     July 11, 2021     1266  
Author(s)
Josette Caruana
Paper language
English
Keywords
Accounting practice; accounting theory;; deprival value model; fair value model; historical cost; measurement; public sector accounting
Category
Financial accounting

How to get the paper

From the author (email)
josette.caruana@um.edu.mt
From the journal
https://doi.org/10.1080/09540962.2021.1873594
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Editorial: Politicians and accounting information - a marriage of convenience? Hot

Uploaded by Josette Caruana     March 24, 2017     3728  
Author(s)
Paper language
English
Keywords
political use; rational use; accounting information; performance information
Category
Other

How to get the paper

From the author (email)
g.j.van.helden@rug.nl
From the journal
Public Money & Management
From other source (e.g. Preprint url)
Josette.caruana@um.edu.mt
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Shades of Governmental Financial Reporting with a National Accounting twist Hot

Uploaded by Josette Caruana     March 24, 2017     3026  
Author(s)
Josette Caruana
Paper language
English
Keywords
Budgeting; Consolidated financial statements; Financial reporting standards; National accounting; Parliamentary accountability
Category
Comparative Research

How to get the paper

From the author (email)
josette.caruana@um.edu.mt
From the journal
Accounting Forum
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Would IPSAS help Greece? Or would they be the 'Emperor's New Clothes'? Hot

Uploaded by Josette Caruana     June 03, 2016     2896  
Author(s)
Josette Caruana
Paper language
English
Keywords
ESA; fiscal debt; IPSAS; harmonization
Category
International Accounting / Accounting Harmonization

How to get the paper

From the journal
Public Money & Management
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Governmental accounting in Malta towards IPSAS within the context of the European Union Hot

Uploaded by Josette Caruana     July 21, 2015     2598  
Author(s)
Paper language
English
Keywords
accounting reform; accounting standards; EPSAS; ESA; governmental financial reporting
Category
International Accounting / Accounting Harmonization

How to get the paper

From the journal
ras.sagepub.com
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EPSAS—Worrying the Wrong End of the Stick? Hot

Uploaded by Josette Caruana     February 28, 2015     2867  
Author(s)
Paper language
English
Keywords
ESA; IPSAS; harmonization; standardization; national accounting
Category
International Accounting / Accounting Harmonization

How to get the paper

From the journal
http://dx.doi.org/10.1080/01900692.2015.999577
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