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Debate: Accounting for public sector assets—the implications of ‘service potential’

Uploaded by Marco Bisogno     December 01, 2023     558  
Author(s)
Paper language
English
Keywords
Public-sector assets; service potential
Category
Financial accounting

How to get the paper

From the author (email)
mbisogno@unisa.it
From the journal
https://www.tandfonline.com/doi/abs/10.1080/09540962.2022.2107286
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European Public Sector Accounting

Uploaded by Ellen Haustein     July 03, 2023     527  
Author(s)
Paper language
English
Keywords
accounting; finanical reporting; IPSAS; EPSAS; accounting harmonization; case study
Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization
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German GAAP (SsD) versus IPSAS: Evidence on prudence‐related differences between consolidated General Purpose Financial Statements of Hesse

Uploaded by Ellen Haustein     May 30, 2022     696  
Author(s)
Paper language
English
Keywords
IPSAS; GPFS; prudence; German GAAP; SsD; financial accounting; comparative; accounting principles; Germany; Hesse
Category
Financial accounting

How to get the paper

From the author (email)
peter.lorson@uni-rostock.de
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SDG-Reporting in German Local Governments. Background, selected approaches and (missing) links to Financial Performance Management

Uploaded by Ellen Haustein     May 30, 2022     649  
Author(s)
Paper language
English
Keywords
SDG; local government; citizen science; financial performance management; reporting; sustainability; indicators; non-financial; participatory budgeting; gender budgeting; performance budgeting
Category
  • Performance measurement
  • Other

How to get the paper

From the author (email)
peter.lorson@uni-rostock.de
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The IPSASB and pressing primary, but not only financial, challenges. Critical reflections on IPSASB’s statements and guidelines in the context of fundamental challenges such as sustainability, climate change and the COVID 19 pandemic

Uploaded by Ellen Haustein     May 30, 2022     580  
Author(s)
Paper language
English
Keywords
IPSASB; RPG; non-financial reporting, sustainability, SDG; climate change; popular reporting; integrated reporting; citizen; politician
Category
  • Financial accounting
  • Other

How to get the paper

From the author (email)
peter.lorson@uni-rostock.de
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Perceived usability of local government (LG) financial statements by local councillors: comparative study of Finland and Germany Hot

Uploaded by Ellen Haustein     September 17, 2021     1158  
Author(s)
Paper language
English
Keywords
Usability; Local governments; Financial statements; Politicians; Local council; Citizens
Category
Financial accounting

How to get the paper

From the journal
https://www.emerald.com/insight/content/doi/10.1108/IJPSM-09-2020-0227/full/html
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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     1255  
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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Co-creation and co-production in municipal risk governance – A case study of citizen participation in a German city

Uploaded by Ellen Haustein     September 17, 2021     731  
Author(s)
Paper language
English
Keywords
Public risk governance; citizen participation; co-creation; co-production; resilience
Category
Management accounting

How to get the paper

From the journal
https://doi.org/10.1080/14719037.2021.1972704
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Participatory Budgeting Type Groups

Uploaded by Ellen Haustein     March 05, 2021     816  
Author(s)
Paper language
English
Keywords
Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region
Category
  • Management accounting
  • Other

How to get the paper

From other source (e.g. Preprint url)
http://empaci.eu/photo/Files/GoA%202.1%20PB%20type%20groups%20working%20document_final%2024112020.pdf
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Participatory Budgeting in the Baltic Sea Region: Status Quo Analysis

Uploaded by Ellen Haustein     November 27, 2020     995  
Author(s)
Paper language
English
Keywords
Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region
Category
Other

How to get the paper

From the author (email)
ellen.haustein@uni-rostock.de
From other source (e.g. Preprint url)
http://empaci.eu/photo/Files/EmPAci%20GoA%202.1.1%20Status%20Quo%20Analysis%20final-18112020.pdf
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