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International Journal of Public Administration
The Institutionalization of a New Accrual-based Public Sector Accounting System: The Case of Cape Verde Hot

Uploaded by Xenia Mamakou     April 19, 2020     1364  
Author(s)
Paper language
English
Keywords
Governmental accounting, reform process, contingency Model, Neo-Institutional Theory, emerging countries
Category
  • International Accounting / Accounting Harmonization
  • Other

How to get the paper

From the journal
International Journal of Public Administration
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AccountingInEurope.jpg
Comparability in IPSASs: lessons to be learned for the European Standards Hot

Uploaded by Xenia Mamakou     April 19, 2020     1989  
Author(s)
Paper language
English
Keywords
financial statements, de jure comparability, de facto comparability, accounting policy-making, EPSASs
Category
  • Financial accounting
  • Other

How to get the paper

From the journal
Accounting in Europe
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Reforming the government budgeting system in Malta Hot

Uploaded by Ron Hodges     March 30, 2020     1500  
Author(s)
Paper language
English
Keywords
Performance information; Public sector; Elite interviews; Budgetary reform
Category
  • Management accounting
  • Performance measurement

How to get the paper

From the author (email)
r.hodges@bham.ac.uk
From the journal
Journal of Public Budgeting, Accounting and Financial Management
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How might harmonization influence the future prevalence of public sector creative accounting?

Uploaded by Ron Hodges     March 30, 2020     871  
Author(s)
HODGES, RON
Paper language
English
Keywords
accounting harmonization; public sector; creative accounting.
Category
  • International Accounting / Accounting Harmonization
  • Performance measurement

How to get the paper

From the author (email)
r.hodges@bham.ac.uk
From the journal
https://content.sciendo.com/view/journals/tekhne/16/1/article-p3.xml
From other source (e.g. Preprint url)
https://content.sciendo.com/view/journals/tekhne/16/1/article-p3.xml
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Accounting for Government Guarantees: Perspectives on Fiscal Transparency from Four Modes of Accounting

Uploaded by Ron Hodges     March 30, 2020     959  
Author(s)
Paper language
English
Keywords
guarantees; government financial reporting; statistical accounting; fiscal transparency
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
r.hodges@bham.ac.uk
From the journal
Accounting and Business Research
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A Private Sector Failure, A Public Sector Crisis – Reflections on the Great Recession Hot

Uploaded by Ron Hodges     March 30, 2020     1007  
Author(s)
Paper language
English
Keywords
banking failure; public sector cutbacks; failure, hope and bricolage.
Category
  • Performance measurement
  • Other

How to get the paper

From the author (email)
r.hodges@bham.ac.uk
From the journal
Financial Accountability & Management
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The Conundrum of Fair Value Accounting: Evidence from the FRAB

Uploaded by Ron Hodges     March 30, 2020     931  
Author(s)
HODGES, RON
Paper language
English
Keywords
Asset measurement; fair value; financial reporting; FRAB; IFRS.
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
r.hodges@bham.ac.uk
From the journal
Public Money & Management
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Will Austerity be a Critical Juncture in European Public Sector Financial Reporting?

Uploaded by Ron Hodges     March 30, 2020     946  
Author(s)
Paper language
English
Keywords
Austerity; Critical juncture; EPSAS; Fiscal transparency; financial reporting; Statistical accounting.
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
r.hodges@bham.ac.uk
From the journal
Accounting, Auditing and Accountability Journal
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Auditee Perceptions of External Evaluations of the Use of Resources by Local Authorities Hot

Uploaded by Ron Hodges     March 30, 2020     1666  
Author(s)
Paper language
English
Keywords
auditee perceptions; inspection; local government; performance audit; public audit; regulation inside government.
Category
  • Auditing
  • Performance measurement

How to get the paper

From the author (email)
r.hodges@bham.ac.uk
From the journal
Financial Accountability & Management
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The U.K. Private Finance Initiative: An Accounting Retrospective

Uploaded by Ron Hodges     March 30, 2020     999  
Author(s)
Paper language
English
Keywords
Accounting principles; Accounting rules; Financial reporting; lobbying; Private finance initiative
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
r.hodges@bham.ac.uk
From the journal
British Accounting Review
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370 results - showing 121 - 130
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