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403 results - showing 211 - 220
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Accounting System in Croatian Public Health-Care Sector: Current State and Improvement Perspectives Hot

Uploaded by GORANA ROJE     October 29, 2019     2655  
Author(s)
Paper language
English
Keywords
Public health care; Government accounting; Financial reporting; Empirical analysis; Croatia
Category
  • International Accounting / Accounting Harmonization
  • Management accounting
  • Performance measurement

How to get the paper

From other source (e.g. Preprint url)
https://www.springer.com/gp/book/9783319703763?wt_mc=ThirdParty.SpringerLink.3.EPR653.About_eBook
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New development: The first-time adoption of uniform public sector accounting standards—a German case study Hot

Uploaded by Ellen Haustein     October 22, 2019     1820  
Author(s)
Paper language
English
Keywords
accrual accounting; comparability; public sector accounting; SsD (Standards Staatlicher Doppik); transparency
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization
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Debate: On the role of prudence in public sector accounting Hot

Uploaded by Ellen Haustein     October 22, 2019     1850  
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     1762  
Author(s)
Paper language
English
Keywords
public sector accounting; EPSAS; IPSAS; GASB; conceptual framework; purposes; accountability
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization
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Intellectual Capital disclosure and academic rankings in European universities: Do they go hand in hand? Hot

Uploaded by Sandra Cohen     September 07, 2019     1683  
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     1478  
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     1519  
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     2255  
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     2505  
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     2600  
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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