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370 results - showing 151 - 160
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Beyond Financial Reporting. Integrated Reporting and its determinants: Evidence from the context of European state-owned enterprises
Hot
Uploaded by
francesca Manes Rossi
January 23, 2020
1096
Author(s)
giuseppe nicolò
gianluca zanellato
Francesca Manes Rossi
adriana tiron tudor
Paper language
English
Keywords
integrated reporting; state-owned enterprises; non-financial disclosure; accountability
Category
Financial accounting
How to get the paper
From the author (email)
fmanesrossi@unisa.it
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TRANSPARENCY AND ACCOUNTABILITY IN MUNICIPALITIES: AN ANALYSIS OF 40 YEAR EVOLUTION IN PORTUGAL
Hot
Uploaded by
Susana Jorge
January 11, 2020
1129
Author(s)
Rui Pedro Lourenço
Patrícia Moura e Sá
Susana Jorge
Paper language
English
Keywords
Transparency; Accountability; Municipalities; Portugal.
Category
Other
How to get the paper
From the author (email)
susjor@fe.uc.pt
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Translating IPSAS into National Standards: An Illustrative Comparison between Spain and Portugal
Hot
Uploaded by
Sandra Cohen
January 10, 2020
1561
Author(s)
JORGE, Susana
BRUSCA, Isabel
NOGUEIRA, Sónia
Paper language
English
Keywords
public sector accounting; actor network theory; translation; standard-setters; comparative analysis; policy documents; questionnaires
Category
Comparative Research
Financial accounting
Other
How to get the paper
From the author (email)
susjor@fe.uc.pt
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The development of EPSAS: contributions from the literature
Hot
Uploaded by
Sandra Cohen
January 10, 2020
2029
Author(s)
CARUANA, Josette
DABBICCO, Giovanna
JORGE, Susana
JESUS, Maria Antónia
Paper language
English
Keywords
governmental accounts; national accounts; convergence; accountability; macro-economic surveillance
Category
Comparative Research
Financial accounting
International Accounting / Accounting Harmonization
Other
How to get the paper
From the author (email)
susjor@fe.uc.pt
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The use of budgetary and financial information by politicians in Parliament: a case study
Hot
Uploaded by
Sandra Cohen
January 10, 2020
1684
Author(s)
JORGE, Susana
JESUS, M. Antónia
NOGUEIRA, Sónia
Paper language
English
Keywords
Members of parliament; Accounting advisors; Accounting information needs; Information understandability
Category
Financial accounting
How to get the paper
From the author (email)
susjor@fe.uc.pt
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Are higher education institutions in Europe preparing students for IPSAS?
Hot
Uploaded by
Sandra Cohen
January 10, 2020
2290
Author(s)
ADAM, Berit
Brusca, I.
Eugenio Caperchione
HEILING, Jens
Susana Jorge
MANES ROSSI, FRANCESCA
Paper language
English
Keywords
Accrual Accounting; Comperative Analysis; Education programs; IPSASs; Public Sector Accounting Reforms
Category
Comparative Research
International Accounting / Accounting Harmonization
How to get the paper
From the author (email)
susjor@fe.uc.pt
Read more
Designing an Accountability Index: A Case Study of South America Central Governments
Hot
Uploaded by
Sandra Cohen
January 10, 2020
1257
Author(s)
HERMOSA DEL VASTO, Paola
DEL CAMPO, Cristina
URQUÍA-GRANDE, Elena
JORGE, Susana
Paper language
English
Keywords
Accountability; Cental governments; Index; Global Reporting Initiative
Category
Comparative Research
How to get the paper
From the author (email)
susjor@fe.uc.pt
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Conclusion, Glossary and Assessments: European Public Sector Accounting
Hot
Uploaded by
Ellen Haustein
December 09, 2019
1221
Author(s)
Peter C. Lorson
Ellen Haustein
Susana Jorge
Paper language
English
Keywords
public sector accounting; IPSAS; EPSAS; accounting harmonisation; budgeting; financial reporting; Europe
Category
Comparative Research
Financial accounting
International Accounting / Accounting Harmonization
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Introduction: European Public Sector Accounting
Hot
Uploaded by
Ellen Haustein
December 09, 2019
1176
Author(s)
Peter C. Lorson
Ellen Haustein
Susana Jorge
Paper language
English
Keywords
public sector accounting; IPSAS; EPSAS; accounting harmonisation; budgeting; financial reporting; Europe
Category
Comparative Research
Financial accounting
International Accounting / Accounting Harmonization
Read more
Public sector accounting future challenges: EPSAS outlook
Uploaded by
Ellen Haustein
December 09, 2019
974
Author(s)
Lisa Schmidthuber
Dennis Hilgers
Paper language
English
Keywords
EPSAS, European accounting, accounting harmonisation
Category
Comparative Research
Financial accounting
International Accounting / Accounting Harmonization
Read more
370 results - showing 151 - 160
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