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Should Business and Non-Business Accounting Be Different? A Comparative Perspective Applied to the New French Governmental Accounting Standards Hot

Uploaded by Yuri Biondi August 01, 2014 1947

Author(s)

Biondi, Yuri

Paper language

English

Keywords

governmental accounting; public sector accounting standards; conceptual framework; France

Category

Comparative Research
Financial accounting
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)

yuri.biondi@gmail.com

From the journal

http://dx.doi.org/10.1080/01900692.2012.661186

From SSRN

http://ssrn.com/abstract=1414751

Governmental Financial Reporting of Heritage Assets From a User Needs Perspective Hot

Uploaded by Natalia Aversano August 01, 2014 2653

Author(s)

Paper language

English

Keywords

IPSAS 17, user needs, heritage assets, local government

Category

International Accounting / Accounting Harmonization

How to get the paper

From the author (email)

naversano@unisa.it

From the journal

Financial Accountability & Management

Determinants of e-government extension: a structural equation model Hot

Uploaded by carlos serrano August 01, 2014 1726

Author(s)

Paper language

English

Keywords

Linear structure equation modelling; Public administration; Spain

Category

Performance measurement

How to get the paper

From the journal

http://www.emeraldinsight.com/10.1108/14684520910969916

Factors influencing e-disclosure in local public administrations Hot

Uploaded by carlos serrano August 01, 2014 2345

Author(s)

Paper language

English

Keywords

disclosure ; local public administrations

Category

Performance measurement

How to get the paper

From the journal

http://dx.doi.org/10.1068/c07116r

Heritage assets from a user needs perspective: a comparative analysis between Italy and Flanders Hot

Uploaded by Natalia Aversano July 28, 2014 3019

Author(s)

Paper language

English

Keywords

User needs; Heritage assets; Local governments; Comparative research.

Category

International Accounting / Accounting Harmonization

How to get the paper

From the author (email)

naversano@unisa.it

The financial distress of public sector entities. Evidence from Italian public universities Hot

Uploaded by Marco Bisogno July 26, 2014 1922

Author(s)

Paper language

English

Keywords

financial distress; public sector entities; universities; financial ratios; performance evaluation.

Category

Performance measurement

How to get the paper

From the author (email)

mbisogno@unisa.it

From Rhetoric to Practice: The Case of Spanish Local Government Reforms Hot

Uploaded by Isabel Brusca July 23, 2014 1944

Author(s)

Paper language

English

Category

Financial accounting

How to get the paper

From the author (email)

ibrusca@unizar.es

From the journal

http://onlinelibrary.wiley.com/doi/10.1111/faam.12019/abstract

From SSRN

http://ssrn.com/abstract=2336327 or http://dx.doi.org/10.1111/faam.12019

Effects of municipal, auditing and political factors on audit delay Hot

Uploaded by Sandra Cohen July 13, 2014 2316

Author(s)

Paper language

English

Keywords

Audit delay, municipalities, compliance, accrual accounting, public sector, local governments, Greece

Category

Auditing

How to get the paper

From the journal

http://www.sciencedirect.com/science/article/pii/S0155998212000312

From other source (e.g. Preprint url)

DOI: 10.1016/j.accfor.2012.04.002

An Empirical Investigation of Audit Pricing in the Public Sector: The Case of Greek LGOs Hot

Uploaded by Sandra Cohen July 13, 2014 2600

Author(s)

Paper language

English

Keywords

Audit fees, pricing audit services, public sector accounting, Local Governments, Greece

Category

Auditing

How to get the paper

From the journal

http://onlinelibrary.wiley.com/doi/10.1111/faam.2013.29.issue-1/issuetoc

Analysing the relationship between intellectual capital and performance in local governments Hot

Uploaded by Sandra Cohen July 12, 2014 3438

Author(s)

Paper language

English

Keywords

intellectual capital; IC1-ostensive view; IC2-performative view; performance; local governments; Greece.

Category

Other

How to get the paper

From the journal

http://www.inderscience.com/info/inarticle.php?artid=53071

From other source (e.g. Preprint url)

DOI: 10.1504/GBER.2013.053071

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