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Harmonizing public sector accounting in Europe: thinking out of the box Hot

Uploaded by francesca Manes Rossi     February 05, 2016     2746  
Author(s)
Paper language
English
Keywords
Accrual accounting; EPSAS; harmonization; IPSAS; public sector accounting
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
fmanesrossi@unisa.it
From the journal
http://www.tandfonline.com/doi/full/10.1080/09540962.2016.1133976
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Accounting for austerity: the Troika in the Eurozone Hot

Uploaded by Sandra Cohen     November 18, 2015     2966  
Author(s)
Paper language
English
Keywords
Legitimation, Austerity, Power, Eurozone, Resource dependency, Troika
Category
  • Comparative Research
  • Other

How to get the paper

From the journal
http://dx.doi.org/10.1108/AAAJ-04-2014-1668
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Tracing the future of reporting in the public sector: Introducing Integrated Popular Reporting Hot

Uploaded by Sotirios Karatzimas     November 18, 2015     1996  
Author(s)
Paper language
English
Keywords
Integrated reporting, Citizens, Financial reporting, Public sector accounting, Popular reporting, User needs
Category
Other

How to get the paper

From the journal
http://dx.doi.org/10.1108/IJPSM-11-2014-0140
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The Sticky Cost Phenomenon at the Local Government Level: Empirical Evidence from Greece Hot

Uploaded by Sotirios Karatzimas     March 10, 2015     3044  
Author(s)
Paper language
English
Keywords
Public Sector; Sticky Cost Phenomenon; Cost behaviour; Local governments; Greece
Category
  • Financial accounting
  • Management accounting

How to get the paper

From the author (email)
scohen@aueb.gr
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APPLYING DATA ENVELOPMENT ANALYSIS ON ACCOUNTING DATA TO ASSESS AND OPTIMIZE THE EFFICIENCY OF GREEK LOCAL GOVERNMENTS Hot

Uploaded by Sandra Cohen     October 15, 2014     2135  
Author(s)
Paper language
English
Keywords
Local governments, efficiency, data envelopment analysis, accrual accounting data
Category
  • Financial accounting
  • Other

How to get the paper

From the author (email)
mdoumpos@dpem.tuc.gr
From the journal
10.1016/j.omega.2014.02.004
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Effects of municipal, auditing and political factors on audit delay Hot

Uploaded by Sandra Cohen     July 13, 2014     2302  
Author(s)
Paper language
English
Keywords
Audit delay, municipalities, compliance, accrual accounting, public sector, local governments, Greece
Category
Auditing

How to get the paper

From the journal
http://www.sciencedirect.com/science/article/pii/S0155998212000312
From other source (e.g. Preprint url)
DOI: 10.1016/j.accfor.2012.04.002
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An Empirical Investigation of Audit Pricing in the Public Sector: The Case of Greek LGOs Hot

Uploaded by Sandra Cohen     July 13, 2014     2580  
Author(s)
Paper language
English
Keywords
Audit fees, pricing audit services, public sector accounting, Local Governments, Greece
Category
Auditing

How to get the paper

From the journal
http://onlinelibrary.wiley.com/doi/10.1111/faam.2013.29.issue-1/issuetoc
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Analysing the relationship between intellectual capital and performance in local governments Hot

Uploaded by Sandra Cohen     July 12, 2014     3416  
Author(s)
Paper language
English
Keywords
intellectual capital; IC1-ostensive view; IC2-performative view; performance; local governments; Greece.
Category
Other

How to get the paper

From the journal
http://www.inderscience.com/info/inarticle.php?artid=53071
From other source (e.g. Preprint url)
DOI: 10.1504/GBER.2013.053071
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Cash versus accrual accounting measures in Greek municipalities: proxies or not for decision–making? Hot

Uploaded by Sotirios Karatzimas     July 12, 2014     2280  
Author(s)
Sandra Cohen
Paper language
English
Keywords
public sector accounting; accrual accounting; cash accounting; municipalities; Greece; decision making; performance evaluation; resource allocation; public administration; financial crisis
Category
Financial accounting

How to get the paper

From the journal
http://www.inderscience.com/info/inarticletoc.php?jcode=ijaape&year=2012&vol=8&issue=3
From other source (e.g. Preprint url)
DOI: 10.1504/IJAAPE.2012.047807
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Reaping the benefits of two worlds: An explanatory study of the cash and the accrual accounting information roles in local governments Hot

Uploaded by Sotirios Karatzimas     July 12, 2014     3034  
Author(s)
Paper language
English
Keywords
Accounting; Accrual accounting; Cash accounting; Greece; Local government; Public sector; Roles of accounting
Category
Financial accounting
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45 results - showing 31 - 40
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