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391 results - showing 361 - 370
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New Local Government Accounting in Portugal Hot

Uploaded by Susana Jorge     August 20, 2014     8409  
Author(s)
Paper language
English
Keywords
accounting reform; financial statements; budgetary statements; analysis.
Category
Financial accounting

How to get the paper

From the author (email)
susjor@fe.uc.pt
From the journal
Public Money and Management
From other source (e.g. Preprint url)
B-On Database
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L’harmonisation comptable des administrations publiques: une analyse comparée internationale - Public sector accounting harmonisation: a comparative analysis Hot

Uploaded by Eugenio Caperchione     August 18, 2014     2955  
Author(s)
Paper language
French
Keywords
Sources de la disharmonie comptable; trajectoires de l’harmonisation; comparaison internationale
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
cigar2009@unimore.it
From the journal
doi:10.3166/pmp.30.315-328
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Challenging NPM Ideas about Performance Management; Selectivity and Differentiation in Outcome-oriented Performance Budgeting Hot

Uploaded by Jan van Helden     August 04, 2014     2434  
Author(s)
Paper language
English
Keywords
NPM, performance budgeting, performance management, programme differentiation, the Netherlands
Category
Management accounting

How to get the paper

From the author (email)
h.j.ter.bogt@rug.nl
Read more
Controlling Overhead in Public Sector Organizations Hot

Uploaded by Jan van Helden     August 04, 2014     3370  
Author(s)
Paper language
English
Keywords
Cost management, control mechanisms, overhead costs, transaction-cost economics, the Netherlands
Category
Management accounting

How to get the paper

From the author (email)
g.j.van.helden@rug.nl
Read more
Managing overhead in public sector organizations Hot

Uploaded by Jan van Helden     August 04, 2014     3050  
Author(s)
Paper language
English
Keywords
Benchmark; overhead; overhead benchmark; overhead value analysis (OVA)
Category
Management accounting

How to get the paper

From the author (email)
g.j.van.helden@rug.nl
Read more
Public Sector Management Accounting in Less Developed Countries; a Literature Review Hot

Uploaded by Jan van Helden     August 04, 2014     2610  
Author(s)
Jan van Helden
Paper language
English
Keywords
management accounting, public sector, less developed countries, literature review
Category
Management accounting

How to get the paper

From the author (email)
g.j.van.helden@rug.nl
Read more
Do performance management practices in the public and private sector differ? First results from an exploratory literature Hot

Uploaded by Jan van Helden     August 04, 2014     2634  
Author(s)
Paper language
English
Keywords
Permformance Management, Public and private setor, Literature review
Category
Performance measurement

How to get the paper

From the author (email)
g.j.van.helden@rug.nl
Read more
The Strange Case of Doctor Jekyll (Alias the UK HM Treasury) and Mr Hyde (Alias its Public Debt Management) in the Aftermath of the Global Financial Crisis Hot

Uploaded by Yuri Biondi     August 01, 2014     2076  
Author(s)
Biondi, Yuri
Paper language
English
Keywords
public debt management; governmental accounting; global financial crisis; financialization; austerity policies; UK
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/10.1016/j.accfor.2016.02.003
From SSRN
http://ssrn.com/abstract=2411048
Read more
The HM 'Treasure's Island': A Theoretical Analysis of Central Government Accounting Standards in UK Hot

Uploaded by Yuri Biondi     August 01, 2014     2332  
Author(s)
Biondi, Yuri
Paper language
English
Keywords
governmental accounting; UK; PPP; PFI; IPSAS; IFRS; conceptual framework; fair value
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/10.1080/17449480.2016.1142096
From SSRN
http://ssrn.com/abstract=2197656
Read more
Accounting Rules for the European Communities: A Theoretical Analysis Hot

Uploaded by Yuri Biondi     August 01, 2014     3004  
Author(s)
Paper language
English
Keywords
governmental financial accounting; public sector accountability; accounting model; European Commission; accounting and economics of supranational organizations; European public sector accounting standards (EPSAS); International public sector accounting st
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/10.1515/ael-2013-0063
From SSRN
http://ssrn.com/abstract=1627666
Read more
391 results - showing 361 - 370
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