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370 results - showing 101 - 110
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Financial Management Information Systems and accounting policies retention in Brazil Hot

Uploaded by Ricardo Azevedo     September 23, 2020     1355  
Author(s)
Paper language
English
Keywords
Accrual accounting; Contracting out; Local governments; IPSAS; FMIS
Category
International Accounting / Accounting Harmonization
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Deadlines and software: disentangling local government accounting reforms in Brazil Hot

Uploaded by Ricardo Azevedo     September 23, 2020     1378  
Author(s)
Paper language
English
Keywords
Accounting information system; accounting reform; accrual accounting; deadlines; gradual implementation; IPSAS; public financial management; public sector
Category
International Accounting / Accounting Harmonization
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Public Sector Accounting, Auditing and Control in South Eastern Europe Hot

Uploaded by GORANA ROJE     September 20, 2020     1136  
Author(s)
V. Vašiček, G. Roje (eds)
Paper language
English
Keywords
Public sector accounting; auditing; control; South-Eastern Europe; budget planning; budgetary accounting; financial reporting; accounting harmonisation; accruals implementation; cross country comparison
Category
  • Auditing
  • Comparative Research
  • International Accounting / Accounting Harmonization
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On the management and financial reporting for state assets—a comparative analysis between Croatia and New Zealand Hot

Uploaded by GORANA ROJE     September 20, 2020     1306  
Author(s)
Paper language
English
Keywords
Accounting, country comparison, Croatia, financial reporting, New Zealand (NZ), public sector, regulation, state assets management
Category
  • Comparative Research
  • International Accounting / Accounting Harmonization
  • Other

How to get the paper

From the author (email)
roje.gorana@gmail.com
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Towards a typology of social enterprises based on performance: Some new evidence Hot

Uploaded by Sandra Cohen     September 15, 2020     1276  
Author(s)
Paper language
English
Keywords
Social enterprises, performance, impact, empirical study, cluster analysis, hybridity
Category
  • Performance measurement
  • Other

How to get the paper

From the journal
https://www.tandfonline.com/doi/full/10.1080/19420676.2020.1718743
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Allocating Government Budgets according to Citizen preferences: A Cross-national Survey Hot

Uploaded by Sandra Cohen     September 15, 2020     1013  
Author(s)
Paper language
English
Keywords
COFOG; Functions of government; Budget Allocation; Public administration; Survey method
Category
  • Comparative Research
  • Other
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Organizational wrongdoing in courts of accounts

Uploaded by André Lino     August 17, 2020     989  
Author(s)
Paper language
English
Keywords
organizational wrongdoing; courts of accounts; institutional logic; corruption
Category
Auditing

How to get the paper

From the author (email)
aflino@ufpa.br
From the journal
https://www.scielo.br/pdf/rap/v54n2/en_1982-3134-rap-54-02-220.pdf
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The diversity of the Brazilian regional Audit Courts on government auditing

Uploaded by André Lino     August 17, 2020     945  
Author(s)
Paper language
English
Keywords
governmental audit; Courts of Accounts; external control; audit quality; public sector accounting
Category
Auditing

How to get the paper

From the author (email)
aflino@ufpa.br
From the journal
http://www.revistas.usp.br/rcf/article/view/141335
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Lack of institutional work and organizational change failure in Brazilian local governments Hot

Uploaded by André Lino     August 17, 2020     1413  
Author(s)
Paper language
English
Keywords
internal control; municipalities; institutional work; institutional capital; reforms
Category
Other

How to get the paper

From the author (email)
aflino@ufpa.br
From the journal
http://bibliotecadigital.fgv.br/ojs/index.php/rap/article/view/78503/pdf_267
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In the pursuit of harmonization: comparing the audit systems of European local governments Hot

Uploaded by francesca Manes Rossi     June 25, 2020     1092  
Author(s)
Paper language
English
Keywords
Accountability; auditing; auditing harmonization; auditing standards; European Union; local governments; supreme audit institutions
Category
  • Auditing
  • Comparative Research
  • International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
manes@unina.it
From the journal
https://doi.org/10.1080/09540962.2020.1772549
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370 results - showing 101 - 110
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