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IPSAS Conceptual framework and views on selected national frameworks Hot

Uploaded by Ellen Haustein     December 09, 2019     1521  
Author(s)
Susana Jorge
Paper language
English
Keywords
financial information; users; qualitative characteristics; elements of financial statements; measurement criteria
Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization
Read more
IPSAS Conceptual framework and views on selected national frameworks Hot

Uploaded by Ellen Haustein     December 09, 2019     1101  
Author(s)
Susana Jorge
Paper language
English
Keywords
financial information; users; qualitative characteristics; elements of financial statements; measurement criteria
Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization
Read more
The perceived usefulness of financial information for decision-making in Portuguese municipalities: the importance of internal control Hot

Uploaded by Susana Jorge     March 28, 2017     2311  
Author(s)
Paper language
English
Keywords
Decision making, Internal control, Local government, Budgetary and financial statements
Category
Financial accounting

How to get the paper

From the author (email)
susjor@fe.uc.pt
From the journal
DOI: 10.1108/JAAR-05-2014-0052
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Towards a transparency ontology in the context of open government Hot

Uploaded by Susana Jorge     December 29, 2016     3161  
Author(s)
Paper language
English
Keywords
open government; transparency; accountability; ontology.
Category
Other

How to get the paper

From the author (email)
susjor@fe.uc.pt
From the journal
http://www.inderscience.com/jhome.php?jcode=eg
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Information brokers and the use of budgetary and financial information by politicians: the case of Portugal Hot

Uploaded by Susana Jorge     December 29, 2016     2617  
Author(s)
Paper language
English
Keywords
Central government; information brokers; information needs; politicians;
Category
Other

How to get the paper

From the author (email)
susjor@fe.uc.pt
From the journal
http://www.tandfonline.com/toc/rpmm20/current
Read more
Governmental Accounting maturity towards IPSASs and the approximation to National Accounts in the European Union Hot

Uploaded by Susana Jorge     December 29, 2016     2360  
Author(s)
Paper language
English
Keywords
Adjustments; central government; deficit/surplus; governmental accounting; national accounts
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
susjor@fe.uc.pt
From the journal
http://www.tandfonline.com/toc/lpad20/current#.VPTkbxGzXIV
Read more
Explanatory factors for the use of the financial report in decision-making: Evidence from Local Government in Portugal Hot

Uploaded by Susana Jorge     December 29, 2016     2235  
Author(s)
Paper language
English
Keywords
Local Government, Financial reporting, Usefulness, Determinant factors
Category
Financial accounting

How to get the paper

From the author (email)
susjor@fe.uc.pt
From the journal
http://rc-sar.es/
Read more
Measuring Local Government Transparency Hot

Uploaded by Susana Jorge     December 29, 2016     14339  
Author(s)
Paper language
English
Keywords
Informing citizens, local governance,
Category
Other

How to get the paper

From the author (email)
susjor@fe.uc.pt
From the journal
http://www.tandfonline.com/loi/rpxm20
Read more
Accounting basis adjustments and deficit reliability: evidence from southern European countries Hot

Uploaded by Susana Jorge     December 29, 2016     2422  
Author(s)
Paper language
English
Keywords
Governmental accounting, National accounts, Budgetary reporting, General Government Sector, Deficit
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
susjor@fe.uc.pt
From the journal
http://rc-sar.es/
Read more
The use of Cost Accounting information for decision-making: case studies of municipalities in Centre Region of Portugal Hot

Uploaded by Susana Jorge     December 29, 2016     3818  
Author(s)
Paper language
Portuguese
Keywords
Cost accounting; Decision-making; Municipalities; Qualitative research.
Category
Management accounting

How to get the paper

From the author (email)
susjor@fe.uc.pt
From the journal
http://observatorio-iberoamericano.org/RICG/Portal.htm
Read more
43 results - showing 21 - 30
1 2 3 4 5  
 

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