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425 results - showing 171 - 180
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Losing Control: the gap in multi-level government reporting Hot

Uploaded by Josette Caruana     May 14, 2020     2577  
Author(s)
Paper language
English
Keywords
agency costs; autonomy; financial control; fiscal federalism; local government; political accountability
Category
Other

How to get the paper

From the author (email)
josette.caruana@um.edu.mt
From the journal
Journal of Public Budgeting, Accounting & Financial Management
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IPSAS, ESA and the Fiscal Deficit - a question of calibration Hot

Uploaded by Josette Caruana     May 14, 2020     2670  
Author(s)
Paper language
English
Keywords
central government; governmental accounting; macroeconomic surveillance; national accounts; statistical adjustments
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
josette.caruana@um.edu.mt
From the journal
PMM
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The Use and non-use of the Government Financial Report by Maltese Members of Parliament Hot

Uploaded by Josette Caruana     May 14, 2020     2680  
Author(s)
Paper language
English
Keywords
decision making; financial information; governmental reporting; information overload; qualitative characteristics
Category
Financial accounting

How to get the paper

From the author (email)
josette.caruana@um.edu.mt
From the journal
AAAJ
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Moving from Social and Sustainability Reporting to Integrated Reporting: Exploring the Potential of Italian Public-Funded Universities’ Reports Hot

Uploaded by Sara Giovanna Mauro     April 27, 2020     3691  
Author(s)
Paper language
English
Keywords
integrated reporting; sustainability reporting; social report; public universities; content analysis; Italy
Category
  • Management accounting
  • Performance measurement

How to get the paper

From the author (email)
s.mauro@santannapisa.it
From the journal
Sustainability
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International Journal of Public Administration
Country Performance in the South American Region: A Multivariate Analysis Hot

Uploaded by Xenia Mamakou     April 19, 2020     1811  
Author(s)
Paper language
English
Keywords
Governance, corruption, social-economic development, indicators, transparency, benchmarking
Category
  • International Accounting / Accounting Harmonization
  • Other

How to get the paper

From the journal
International Journal of Public Administration
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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     2582  
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     3460  
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     2616  
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? Hot

Uploaded by Ron Hodges     March 30, 2020     1602  
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 Hot

Uploaded by Ron Hodges     March 30, 2020     1702  
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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425 results - showing 171 - 180
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