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425 results - showing 141 - 150
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The institutionalization of public sector accounting reforms: the role of pilot entities Hot

Uploaded by Susana Jorge     February 25, 2021     1879  
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     3830  
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     1733  
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     1540  
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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On the road towards IPSAS with a maturity model: A Swiss case study Hot

Uploaded by Naomi Luta     February 03, 2021     2384  
Author(s)
Paper language
English
Keywords
Maturity model; Multicriteria decision analysis; Accounting standards; IPSAS; Convergence; Financial faithfulness; Swiss cantons
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization

How to get the paper

From other source (e.g. Preprint url)
https://serval.unil.ch/fr/notice/serval:BIB_4BE771E5F9CA
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Artificial ladies against corruption: searching for legitimacy at the Brazilian Supreme Audit Institution Hot

Uploaded by Fabrício Neves     December 17, 2020     2428  
Author(s)
Paper language
English
Keywords
Artificial Intelligence Systems; Auditing Processes; Theorization; Corruption
Category
Auditing

How to get the paper

From the author (email)
fabricioneves@alumni.usp.br
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Public sector accounting reform in Latin America and epistemic communities: an institutional approach Hot

Uploaded by Fabrício Neves     December 17, 2020     2360  
Author(s)
Paper language
English
Keywords
Public Sector Accounting Reform; IPSAS Adoption; Epistemic Communities
Category
  • Comparative Research
  • International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
fabricioneves@alumni.usp.br
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Financial Indicators as Determinants of Mayoral Elections. Evidence from Italian Local Governments. Hot

Uploaded by Marco Bisogno     December 13, 2020     2000  
Author(s)
Paper language
English
Category
Financial accounting

How to get the paper

From the author (email)
mbisogno@unisa.it
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Public sector financial management and democracy quality: The role of the accounting systems Hot

Uploaded by Marco Bisogno     December 13, 2020     1857  
Author(s)
Paper language
English
Keywords
Public-sector financial management; Democracy; Public sector accounting; IPSAS; Transparency
Category
Financial accounting

How to get the paper

From the author (email)
mbisogno@unisa.it
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Public sector accounting reforms and the quality of governance Hot

Uploaded by Marco Bisogno     December 13, 2020     1889  
Author(s)
Paper language
English
Keywords
Accrual accounting; governance; government effectiveness; IPSAS
Category
Financial accounting

How to get the paper

From the author (email)
mbisogno@unisa.it
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425 results - showing 141 - 150
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