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391 results - showing 201 - 210
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Debate: On the role of prudence in public sector accounting Hot

Uploaded by Ellen Haustein     October 22, 2019     1683  
Author(s)
Paper language
English
Keywords
accounting principles; financial accounting; accountability; EPSAS, prudence,
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization
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The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Framework Hot

Uploaded by Ellen Haustein     October 22, 2019     1560  
Author(s)
Paper language
English
Keywords
public sector accounting; EPSAS; IPSAS; GASB; conceptual framework; purposes; accountability
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization
Read more
Intellectual Capital disclosure and academic rankings in European universities: Do they go hand in hand? Hot

Uploaded by Sandra Cohen     September 07, 2019     1517  
Author(s)
Paper language
English
Keywords
University Rankings; Intellectual capital (IC); IC web disclosure, comparative IC research; Universities
Category
  • Comparative Research
  • Performance measurement
  • Other

How to get the paper

From the author (email)
scohen@aueb.gr
From the journal
www.emeraldinsight.com/2049-372X.htm
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STAKEHOLDER PARTICIPATION IN THE GOVERNMENTAL ACCOUNTING STANDARD-SETTING PROCESS Hot

Uploaded by Suzanne Lowensohn     July 27, 2019     1296  
Author(s)
Paper language
English
Keywords
GASB, comment letters
Category
Other

How to get the paper

From the journal
https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-02-2018-0019/full/html
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Participation in the Process of Setting Public Sector Accounting Standards: the Case of IPSASB Hot

Uploaded by Suzanne Lowensohn     July 27, 2019     1327  
Author(s)
Paper language
English
Keywords
International Public Sector Accounting Standards (IPSAS), European Public Sector Accounting Standards (EPSAS), comment letters, due process
Category
International Accounting / Accounting Harmonization

How to get the paper

From the journal
https://www.tandfonline.com/doi/full/10.1080/17449480.2019.1632466
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The profile of IPSAS-adopters Hot

Uploaded by Donia BEN AMOR     July 20, 2019     2031  
Author(s)
Paper language
English
Keywords
counting, public sector, IPSAS, profile, contingency model
Category
  • International Accounting / Accounting Harmonization
  • Performance measurement
  • Other

How to get the paper

From the journal
Journal of Accounting and Management Information Systems
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Operating within the boundaries of legislation, accountability and personal agendas: A study on financial sustainability in Catalan municipalities Hot

Uploaded by Sotirios Karatzimas     June 25, 2019     2229  
Author(s)
Paper language
English
Keywords
Accountability; Municipalities; Financial sustainability; Local government; Mayors; Municipality comptrollers; Public choice theory
Category
Other

How to get the paper

From the journal
https://www.emeraldinsight.com/doi/full/10.1108/MEDAR-02-2018-0284
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Setting International Public-Sector Accounting Standards: Does ‘Public’ Matter? The Case of Revenue from Non-Exchange Transactions Hot

Uploaded by francesca Manes Rossi     June 22, 2019     2300  
Author(s)
Paper language
English
Keywords
non-exchange revenue; IPSASB Conceptual Framework; accrual accounting; public sector accounting
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
fmanesrossi@unisa.it
From the journal
https://doi.org/10.1080/17449480.2019.1624791
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Editorial: Innovations in public sector financial and management accounting—for better or worse? Hot

Uploaded by Sandra Cohen     June 19, 2019     1707  
Author(s)
Paper language
English
Keywords
innovations; public sector financial management
Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization
  • Management accounting

How to get the paper

From the journal
https://www.tandfonline.com/doi/full/10.1080/09540962.2019.1583906
Read more
Characterizing the Risk Factors for Financial Sustainability in Spanish Local Governments Hot

Uploaded by Isabel Brusca     March 21, 2019     1546  
Author(s)
Paper language
English
Keywords
financial sustainability, local governments, accrual accounting
Category
Other

How to get the paper

From the author (email)
ibrusca@unizar.es
Read more
391 results - showing 201 - 210
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