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Consolidated financial statement information and group reporting in the central government: a user-oriented approach

Uploaded by Lasse Oulasvirta     December 31, 2024     127  
Author(s)
Lasse Oulasvirta
Paper language
English
Keywords
A user-oriented approach; Consolidation in the central government; Group information needs; Limiting the sphere of consolidation
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
lasse.oulasvirta@tuni.fi
From the journal
https://www.emerald.com/insight/content/doi/10.1108/jpbafm-08-2022-0126/full/html
From SSRN
ISSN: 1096-3367
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Reflections on public sector accrual accounting and reporting: a post-operative transplant view

Uploaded by Sandra Cohen     December 25, 2024     511  
Author(s)
Paper language
English
Keywords
Global warning; public sector accrual accounting; democracy; Accrual Based financial reporting; sustainability reporting; accountability; IPSAS; disclosure; Neoliberalism; Health care expenditures
Category
  • Comparative Research
  • Financial accounting
  • Sustainability/SDGs

How to get the paper

From the author (email)
scohen@aueb.gr
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Public Financial Management for Sustainable Development Goals: Challenges, Experiences, and Perspectives

Uploaded by Sandra Cohen     December 25, 2024     204  
Author(s)
Paper language
English
Category
  • Comparative Research
  • Sustainability/SDGs

How to get the paper

From the author (email)
manes@unina.it
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Strengthening the fight: is the adoption of IPSAS helping Latin America tackling corruption?

Uploaded by Susana Jorge     December 08, 2024     422  
Author(s)
Paper language
English
Keywords
IPSAS, Corruption, Latin America, Institutional quality, Country-specific factors
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
susjor@fe.uc.pt
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Measuring the use of financial information by politicians in the local government

Uploaded by Susana Jorge     December 08, 2024     357  
Author(s)
Paper language
English
Keywords
Dialogic accounting; financial information; index of use; municipalities; policymakers; Portugal
Category
  • Financial accounting
  • Other

How to get the paper

From the author (email)
susjor@fe.uc.pt
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Editorial: Public sector accounting current developments—insight, critique and transformative redefinitions Hot

Uploaded by Susana Jorge     December 08, 2024     1358  
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     254  
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
Read more
Aligning public expenditure effectiveness with the SDG: a proposed measurement index for local governments

Uploaded by Susana Jorge     December 08, 2024     184  
Author(s)
Paper language
English
Keywords
Public finance, Outcomes, Social impacts, Index, Accountability, Local government
Category
  • Sustainability/SDGs
  • Other

How to get the paper

From the author (email)
susjor@fe.uc.pt
Read more
DEBATE: Data science challenges to financial information in the public sector

Uploaded by Susana Jorge     December 08, 2024     437  
Author(s)
Paper language
English
Keywords
data science, public sector, financial reporting, auditing
Category
  • Financial accounting
  • Other

How to get the paper

From the author (email)
susjor@fe.uc.pt
Read more
Editorial: PMM CIGAR theme: Public sector accounting—educating for reform challenges

Uploaded by Susana Jorge     December 08, 2024     991  
Author(s)
Paper language
English
Keywords
education, IPSAS, public sector accounting
Category
Other

How to get the paper

From the author (email)
susjor@fe.uc.pt
Read more
386 results - showing 1 - 10
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