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403 results - showing 11 - 20
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DEBATE: Data science challenges to financial information in the public sector

Uploaded by Susana Jorge     December 08, 2024     754  
Author(s)
Paper language
English
Keywords
data science, public sector, financial reporting, auditing
Category
  • Financial accounting
  • Other

How to get the paper

From the author (email)
susjor@fe.uc.pt
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Editorial: PMM CIGAR theme: Public sector accounting—educating for reform challenges Hot

Uploaded by Susana Jorge     December 08, 2024     1105  
Author(s)
Paper language
English
Keywords
education, IPSAS, public sector accounting
Category
Other

How to get the paper

From the author (email)
susjor@fe.uc.pt
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International public sector accounting standards in Greek public hospitals: an exploration on the ease of implementation

Uploaded by Konstantia Dalla     November 12, 2024     565  
Author(s)
Paper language
English
Keywords
IPSAS; Goffee and Jones; readiness; ease of implementation; sociability; solidarity; organisational culture; public sector; hospitals; Greece; new public management; Greek public hospitals; GPHs
Category
  • Financial accounting
  • Management accounting
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How much do hospital staff know, how much do they care, and what should they know about economic aspects of Diagnosis Related Groups? The case of an Italian children’s hospital

Uploaded by GUIDO MODUGNO     November 11, 2024     997  
Author(s)
Paper language
English
Keywords
Economic aspects awareness; Economic aspects importance; Information gap; DRG costing; Healthcare
Category
Management accounting
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New development: Assurance on public sector sustainability reporting—time to be proactive

Uploaded by Sandra Cohen     November 03, 2024     536  
Author(s)
Paper language
English
Keywords
Agenda 2030; assurance; assurance standards; environmental auditing; performance audit; supreme audit institutions (SAIs); Sustainable Development Goals (SDGs); sustainability reporting (SR)
Category
  • Auditing
  • International Accounting / Accounting Harmonization
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Smart cities' actions, performance and reporting practices on climate change challenges: An exploratory analysis in a sample of awarded smart cities

Uploaded by Sotirios Karatzimas     November 02, 2024     440  
Author(s)
Sotirios Karatzimas
Paper language
English
Keywords
Accountability; Annual report; Citizen centricity; City; Climate change; Environmental sustainability; Non-financial reporting; Reporting practices; Smart cities
Category
Sustainability/SDGs

How to get the paper

From the author (email)
skaratzimas@aueb.gr
From the journal
https://www.sciencedirect.com/science/article/pii/S0264275124004840
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The effect of debt intensity on the asymmetric cost behavior: empirical evidence from local governments

Uploaded by Sotirios Karatzimas     November 02, 2024     659  
Author(s)
Paper language
English
Keywords
Cost behavior; Cost stickiness; Debt; Local government; Municipalities; Sticky cost theory
Category
Management accounting

How to get the paper

From the author (email)
skaratzimas@aueb.gr
From the journal
https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-12-2023-0228/full/html?skipTracking=true
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Citizens’ perceptions on public finance literacy: Familiarity, importance, actual use and proposed learning objectives

Uploaded by Sotirios Karatzimas     November 02, 2024     457  
Author(s)
Sotirios Karatzimas
Paper language
English
Keywords
Government accounting literacy; public finance literacy; pubic finance education; public sector accounting education; citizens
Category
Other

How to get the paper

From the author (email)
skaratzimas@aueb.gr
From the journal
https://doi.org/10.1177/01447394231159998
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Debate: Can we tell accounting when we see it? Hot

Uploaded by Sandra Cohen     October 13, 2024     1094  
Author(s)
Paper language
English
Keywords
accounting information; sustainability; new accounting theory
Category
  • Financial accounting
  • Sustainability/SDGs
  • Other
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A fatally efficient machine. Insights into the ‘banality’ of the research evaluation exercise in Italy Hot

Uploaded by francesca Manes Rossi     September 08, 2024     1127  
Author(s)
Paper language
English
Keywords
Performance measurementResearch evaluationBanality of evil
Category
Performance measurement

How to get the paper

From the journal
https://www.sciencedirect.com/science/article/pii/S1045235424000418?via%3Dihub
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403 results - showing 11 - 20
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