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Nationalism versus globalization: public sector accounting international harmonization and national resistance

Uploaded by Xenia Mamakou     September 08, 2021     670  
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

Uploaded by Sandra Cohen     September 02, 2021     733  
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?

Uploaded by Josette Caruana     July 11, 2021     745  
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     2956  
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     2431  
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     2359  
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     2052  
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     2427  
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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A Perspective on the Proposal for European Public Sector Accounting Standards, in the Context of Accruals in UK Government Accounting Hot

Uploaded by Josette Caruana     November 16, 2014     2007  
Author(s)
Paper language
English
Keywords
budgetary surveillance; financial risk management; fiscal policy; national accounts; whole of government accounts
Category
International Accounting / Accounting Harmonization

How to get the paper

From the journal
Accounting, Economics and Law - De Gruyter
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CENTRAL GOVERNMENT ACCOUNTING REFORM IN MALTA: IS IT JUST AN ILLUSION? Hot

Uploaded by Josette Caruana     November 16, 2014     2141  
Author(s)
Paper language
English
Keywords
CIGAR; ESA; Eurostat; Financial Management Reform Process Model; IPSAS
Category
Other

How to get the paper

From the author (email)
josette.caruana@um.edu.mt
From the journal
Bank of Valletta Review (free online access)
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10 results - showing 1 - 10
 
 

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