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391 results - showing 91 - 100
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Editorial: Comparison as a habit—The case for international governmental accounting research Hot

Uploaded by Sandra Cohen     September 02, 2021     1082  
Author(s)
Paper language
English
Keywords
CIGAR; International governmental accounting research
Category
  • Comparative Research
  • Other
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Government accounting literacy as an attribute of smart citizenship Hot

Uploaded by Sotirios Karatzimas     August 29, 2021     1044  
Author(s)
Sotirios Karatzimas
Paper language
English
Keywords
Government accounting literacy; public sector accounting education; smart citizens; smart city; smart education
Category
Other

How to get the paper

From the author (email)
skaratzimas@aueb.gr
From the journal
https://www.tandfonline.com/doi/full/10.1080/09540962.2021.1965311
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Municipal cost behavior during financial crisis and financial sustainability periods: Evidence from Spain Hot

Uploaded by Sotirios Karatzimas     August 02, 2021     1564  
Author(s)
Paper language
English
Keywords
cost behavior; sticky cost; local government; financial crisis; financial sustainability
Category
Management accounting

How to get the paper

From the journal
https://www.tandfonline.com/doi/abs/10.1080/10967494.2021.1947924?src=&journalCode=upmj20
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The proposed IPSAS on measurement for public sector financial reporting—recycling or reiteration? Hot

Uploaded by Josette Caruana     July 11, 2021     1063  
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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Academic Coverage of GFM Topics Hot

Uploaded by Jesse Hughes     May 08, 2021     1413  
Author(s)
Jesse Hughes; Michael Parry
Paper language
English
Keywords
Accounting; Budgeting; Government Entitities; Auditing; Commitments
Category
  • Auditing
  • Financial accounting
  • International Accounting / Accounting Harmonization
  • Other

How to get the paper

From the author (email)
jhughes@odu.edu
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Budget transparency and governance quality: a cross-country analysis Hot

Uploaded by Marco Bisogno     April 16, 2021     1384  
Author(s)
Paper language
English
Keywords
Governance; open budget; budget transparency; accountability
Category
Comparative Research

How to get the paper

From the author (email)
mbisogno@unisa.it
From the journal
Public Management Review
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Accounting for Governments: from Budget to Audit Hot

Uploaded by Jesse Hughes     April 13, 2021     1651  
Author(s)
Michael Parry; Jesse Hughes
Paper language
English
Keywords
Consolidated Statements; Government Financial Management; IPSAS; Government Financial Statistics; INTOSAI
Category
  • Auditing
  • Financial accounting
  • International Accounting / Accounting Harmonization
  • Management accounting
  • Other

How to get the paper

From other source (e.g. Preprint url)
self-published on Amazon
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"Proposed Definitions for All Phases of Accounting" Hot

Uploaded by Jesse Hughes     April 04, 2021     1535  
Author(s)
Jesse Hughes; Michael Parry; Hassan Ouda
Paper language
English
Keywords
Backward Looking Phases; Cash; Modified Cash; Modified Accrual,; Simplified Accrual; Full Accrual; Sustainable Forward Looking Phases; Sustainable Modified Accrual; Sustainable Full Accrual
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
jhughes@odu.edu
From the journal
icgfm.org/assets/docs/XX-2.pdf#page=35
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The academic voice in the EPSAS project Hot

Uploaded by Sandra Cohen     April 01, 2021     1309  
Author(s)
Paper language
English
Keywords
Academic voice; accounting standards; European Public Sector Accounting Standards (EPSAS); harmonization; standard-setting process
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
manes@unina.it
From the journal
https://www.tandfonline.com/doi/full/10.1080/09540962.2021.1905263
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Sustainability measures and earnings management: Evidence from Greek Municipalities Hot

Uploaded by Sandra Cohen     March 27, 2021     1611  
Author(s)
Paper language
English
Keywords
Earnings management;accrual accounting; financial sustainability; Greek municipalities
Category
Financial accounting

How to get the paper

From the author (email)
scohen@aueb.gr
From the journal
https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-10-2020-0171/full/html
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391 results - showing 91 - 100
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