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425 results - showing 341 - 350
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EPSAS—Worrying the Wrong End of the Stick? Hot

Uploaded by Josette Caruana     February 28, 2015     3108  
Author(s)
Paper language
English
Keywords
ESA; IPSAS; harmonization; standardization; national accounting
Category
International Accounting / Accounting Harmonization

How to get the paper

From the journal
http://dx.doi.org/10.1080/01900692.2015.999577
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Public-Sector Consolidated Financial Statements: An Analysis of the Comment Letters on IPSASB’s Exposure Draft No. 49 Hot

Uploaded by Marco Bisogno     February 27, 2015     3642  
Author(s)
Paper language
English
Keywords
consolidated financial statements, control approach, budget approach, public-sector entities
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
mbisogno@unisa.it
From the journal
http://www.tandfonline.com/eprint/qIqb7yKRwSH5Zy2tmeFV/full
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Exploring determinant factors of differences between Governmental Accounting and National Accounts budgetary balances in EU member-States Hot

Uploaded by Susana Jorge     February 22, 2015     2960  
Author(s)
Paper language
English
Keywords
Budgetary reporting, national accounts, adjustments, accounting basis, public deficit, central government.
Category
Other

How to get the paper

From the author (email)
susjor@fe.uc.pt
From the journal
TRAS-Transylvanian Review of Administrative Sciences
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Budgetary principles and practices in Central Government in Cape Verde: an analysis from the perspective of the State’s Budget preparers and controllers Hot

Uploaded by Susana Jorge     February 22, 2015     2811  
Author(s)
Paper language
Portuguese
Keywords
State Budget, Budgetary Procedures, Budgetary Control, Cape Verde.
Category
Other

How to get the paper

From the author (email)
susjor@fe.uc.pt
From the journal
http://www.otoc.pt/pt/a-ordem/publicacoes/contabilidade-e-gestao/
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Improving the efficiency of Port Community Systems through integrated information flows of logistic processes Hot

Uploaded by Marco Bisogno     February 17, 2015     4926  
Author(s)
Paper language
English
Keywords
port; port community system; coordination; efficiency; routines; private and public sector organizations relationships; public sector organizations information systems; case study.
Category
Other

How to get the paper

From the author (email)
mbisogno@unisa.it
From the journal
http://www.ijdar.org/
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Technical Improvement of Governmental Accounting in the Context of Public Crisis: Based on Event Accounting Hot

Uploaded by Fudong Liu     February 01, 2015     4397  
Author(s)
Paper language
English
Keywords
public crisis; governmental accounting; event accounting
Category
Management accounting

How to get the paper

From the author (email)
2008liufudong@sina.com
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Do Corporate Governance Characteristics Affect Non-Financial Risk Disclosure in Government-owned Companies? The Italian Experience Hot

Uploaded by francesca Manes Rossi     January 14, 2015     3604  
Author(s)
Paper language
English
Keywords
government-owned companies; accountability; non-financial risk disclosure; corporate governance
Category
Financial accounting

How to get the paper

From the author (email)
fmanesrossi@unisa.it
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How to prevent distress in local government: a new model applied in Italy Hot

Uploaded by francesca Manes Rossi     January 14, 2015     3937  
Author(s)
Paper language
English
Keywords
distress; local government; key indicators; discriminant analysis; accounting system
Category
Financial accounting

How to get the paper

From the author (email)
fmanesrossi@unisa.it
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The effect of IPSAS on reforming governmental financial reporting: an international comparison Hot

Uploaded by francesca Manes Rossi     January 14, 2015     13717  
Author(s)
Paper language
English
Keywords
central government accounting reform, comparative public accounting, IPSAS, local government
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
fmanesrossi@unisa.it
From the journal
http://ras.sagepub.com/content/early/2014/12/12/0020852314546580.full.pdf+html
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Advancing performance measurement Italian local government vis-à-vis the IPSASB project Hot

Uploaded by francesca Manes Rossi     January 14, 2015     2799  
Author(s)
Paper language
English
Keywords
Performance measurement, Harmonization, Local government, IPSASB, Performance indicators
Category
Performance measurement

How to get the paper

From the author (email)
fmanesrossi@unisa.it
From the journal
www.emeraldinsight.com/1741-0401.htm
Read more
425 results - showing 341 - 350
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