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391 results - showing 101 - 110
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Evolution of EU public sector financial accounting standardisation: critical events that opened the window for attempted policy change Hot

Uploaded by Lasse Oulasvirta     March 15, 2021     1261  
Author(s)
Lasse Oulasvirta and Stephen J. Bailey
Paper language
English
Keywords
Public accounting standardisation; EDP; garbage can; IPSAS; EPSAS
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
lasse.oulasvirta@tuni.fi
From the journal
Journal of European Integration
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A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting Hot

Uploaded by Lasse Oulasvirta     March 15, 2021     1317  
Author(s)
Lasse Oulasvirta
Paper language
English
Keywords
Bottom-up approach; conceptual framework; EPSAS; financial accounting; income-statement-first approach; IPSAS; public sector
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
lasse.oulasvirta@tuni.fi
From the journal
Public Money & Management, 2021
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Participatory Budgeting: Feature Repository & Recommendations Hot

Uploaded by Ellen Haustein     March 05, 2021     1048  
Author(s)
Paper language
English
Keywords
Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region; Information Technology, IT, Feature catalogue
Category
  • Management accounting
  • Other

How to get the paper

From other source (e.g. Preprint url)
http://empaci.eu/photo/Files/Empaci%20-%20Output%204.1.3.pdf
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Participatory Budgeting: Usability Study of Existing WebPages

Uploaded by Ellen Haustein     March 05, 2021     956  
Author(s)
Paper language
English
Keywords
Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region; Usability
Category
  • Management accounting
  • Other

How to get the paper

From other source (e.g. Preprint url)
http://empaci.eu/photo/Files/Empaci%20-%20Output%204.1.2.pdf
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Participatory Budgeting Feature Matrix Hot

Uploaded by Ellen Haustein     March 05, 2021     1073  
Author(s)
Paper language
English
Keywords
Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region; Usability; IT; Information Technology; Feature matrix
Category
  • Management accounting
  • Other

How to get the paper

From other source (e.g. Preprint url)
http://cities.empaci.eu/
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Participatory Budgeting Type Groups Hot

Uploaded by Ellen Haustein     March 05, 2021     1199  
Author(s)
Paper language
English
Keywords
Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region
Category
  • Management accounting
  • Other

How to get the paper

From other source (e.g. Preprint url)
http://empaci.eu/photo/Files/GoA%202.1%20PB%20type%20groups%20working%20document_final%2024112020.pdf
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The institutionalization of public sector accounting reforms: the role of pilot entities Hot

Uploaded by Susana Jorge     February 25, 2021     1266  
Author(s)
Paper language
English
Keywords
Accounting innovations, Implementation strategy, Institutional theory, Institutional logics.
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
susjor@fe.uc.pt
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Teaching sustainable development in business sciences degrees: evidence from Portugal Hot

Uploaded by Susana Jorge     February 25, 2021     2845  
Author(s)
Paper language
English
Keywords
Sustainable development; Teaching; Education; HEI; Academic curricula; Business sciences; Portugal.
Category
Other

How to get the paper

From the author (email)
susjor@fe.uc.pt
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Reforming state budgeting in the vortex of policy conditionality, political instability and technical support flux Hot

Uploaded by Sandra Cohen     February 20, 2021     1335  
Author(s)
Paper language
English
Keywords
public budget; policy conditionality; politicians; resource dependency; technical assistance; Greece
Category
Other

How to get the paper

From the author (email)
scohen@aueb.gr
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The Swiss Way of Presenting the Governments’ Financial Statements Hot

Uploaded by Naomi Luta     February 03, 2021     1069  
Author(s)
Soguel N.
Paper language
English
Keywords
Harmonized accounting model; Statement of financial performance; Statement of capital expenditure; Statement of financial position; Cash flow statement
Category
  • International Accounting / Accounting Harmonization
  • Other

How to get the paper

From the author (email)
nils.soguel@unil.ch
From other source (e.g. Preprint url)
https://link.springer.com/chapter/10.1007/978-3-319-92381-9_15
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391 results - showing 101 - 110
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