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391 results - showing 381 - 390
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Analysing the relationship between intellectual capital and performance in local governments Hot

Uploaded by Sandra Cohen     July 12, 2014     3872  
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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The usefulness of performance reporting in local government: comparing Italy and Spain Hot

Uploaded by francesca Manes Rossi     July 12, 2014     2380  
Author(s)
Paper language
English
Keywords
Accountability; comparative research; local government; performance measurement, performance reporting
Category
Financial accounting

How to get the paper

From the author (email)
fmanesrossi@unisa.it
From the journal
http://dx.doi.org/10.1080/09540962.2013.785701
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IPSASB’s Conceptual Framework: Coherence with Accounting Systems in European Public Administrations Hot

Uploaded by francesca Manes Rossi     July 12, 2014     2686  
Author(s)
Paper language
English
Keywords
IPSASs: harmonization; accounting and reporting system; conceptual framework
Category
Financial accounting

How to get the paper

From the author (email)
fmanesrossi@unisa.it
From the journal
http://dx.doi.org/10.1080/01900692.2014.903269
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Cash versus accrual accounting measures in Greek municipalities: proxies or not for decision–making? Hot

Uploaded by Sotirios Karatzimas     July 12, 2014     2644  
Author(s)
Sandra Cohen
Paper language
English
Keywords
public sector accounting; accrual accounting; cash accounting; municipalities; Greece; decision making; performance evaluation; resource allocation; public administration; financial crisis
Category
Financial accounting

How to get the paper

From the journal
http://www.inderscience.com/info/inarticletoc.php?jcode=ijaape&year=2012&vol=8&issue=3
From other source (e.g. Preprint url)
DOI: 10.1504/IJAAPE.2012.047807
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Reaping the benefits of two worlds: An explanatory study of the cash and the accrual accounting information roles in local governments Hot

Uploaded by Sotirios Karatzimas     July 12, 2014     3501  
Author(s)
Paper language
English
Keywords
Accounting; Accrual accounting; Cash accounting; Greece; Local government; Public sector; Roles of accounting
Category
Financial accounting
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Assessing financial distress where bankruptcy is not an option: An alternative approach for local municipalities Hot

Uploaded by Sotirios Karatzimas     July 12, 2014     4207  
Author(s)
Paper language
English
Keywords
Local governments; Financial distress; Multiple criteria analysis; Financial ratios; Greece
Category
Financial accounting
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Modernizing Government Accounting Standards in Greece: A Case of 'Garbage Can' Decision-Making Hot

Uploaded by Sotirios Karatzimas     July 12, 2014     2307  
Author(s)
Paper language
English
Keywords
central government; garbage can model; Greece; government accounting; standard-setting
Category
Financial accounting

How to get the paper

From the journal
http://www.tandfonline.com/doi/full/10.1080/09540962.2016.1133966#abstract
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Accounting information quality and decision-usefulness of governmental financial reporting: Moving from Cash to Modified Cash Hot

Uploaded by Sotirios Karatzimas     July 12, 2014     3075  
Author(s)
Paper language
English
Keywords
accounting information quality; governmental financial reporting; Greece; modified cash-basis of accounting; perceived usefulness
Category
Financial accounting

How to get the paper

From the journal
http://www.emeraldinsight.com/doi/pdfplus/10.1108/MEDAR-10-2015-0070
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The Informative Role of Accounting Standards in Privatizing State-Owned Property: Comparing Greek Governmental Accounting Standards and IPSAS Hot

Uploaded by Sotirios Karatzimas     July 12, 2014     2481  
Author(s)
Paper language
English
Keywords
privatization; IPSAS; modified cash basis; Greece; state-owned assets
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization

How to get the paper

From the journal
http://www.inderscience.com/jhome.php?jcode=gber
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Reporting Performance Information in the Public Sector: The Moral behind the (Non) Application of Program Budgeting in Greece Hot

Uploaded by Sotirios Karatzimas     July 12, 2014     2247  
Author(s)
Paper language
English
Keywords
program budgeting, performance budgeting, performance information, public sector accounting, Greece
Category
  • Performance measurement
  • Other
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391 results - showing 381 - 390
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