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370 results - showing 31 - 40
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Debate: Climate change, environmental challenges, sustainable development goals and the relevance of accounting

Uploaded by Sandra Cohen     September 03, 2022     646  
Author(s)
Sandra Cohen
Paper language
English
Keywords
Climate change, SDGs,
Category
Financial accounting

How to get the paper

From the author (email)
scohen@aueb.gr
From the journal
https://doi.org/10.1080/09540962.2021.1986957
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Public-Sector Accounting Reforms and Governmental Efficiency: A Two-Stage Approach

Uploaded by Marco Bisogno     September 02, 2022     890  
Author(s)
Paper language
English
Keywords
Public-sector accounting; IPSAS; accrual-basis; efficiency; governmental performance
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
mbisogno@unisa.it
From the journal
https://www.worldscientific.com/doi/10.1142/S1094406022500172
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Designing international public sector accounting standards: An analysis of constituents’ participation through comment letters

Uploaded by Marco Bisogno     September 02, 2022     624  
Author(s)
Paper language
English
Keywords
harmonization; input legitimacy theory; IPSASB due process; public sector accounting standards; standard-setting
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
mbisogno@unisa.it
From the journal
https://onlinelibrary.wiley.com/doi/10.1111/faam.12343
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Budget transparency and financial sustainability

Uploaded by Marco Bisogno     June 27, 2022     704  
Author(s)
Paper language
English
Keywords
Budget transparency, Financial sustainability, Solvency, Growth, Stability, Fairness
Category
Financial accounting

How to get the paper

From the journal
https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-02-2022-0025/full/html
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German GAAP (SsD) versus IPSAS: Evidence on prudence‐related differences between consolidated General Purpose Financial Statements of Hesse

Uploaded by Ellen Haustein     May 30, 2022     705  
Author(s)
Paper language
English
Keywords
IPSAS; GPFS; prudence; German GAAP; SsD; financial accounting; comparative; accounting principles; Germany; Hesse
Category
Financial accounting

How to get the paper

From the author (email)
peter.lorson@uni-rostock.de
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SDG-Reporting in German Local Governments. Background, selected approaches and (missing) links to Financial Performance Management

Uploaded by Ellen Haustein     May 30, 2022     654  
Author(s)
Paper language
English
Keywords
SDG; local government; citizen science; financial performance management; reporting; sustainability; indicators; non-financial; participatory budgeting; gender budgeting; performance budgeting
Category
  • Performance measurement
  • Other

How to get the paper

From the author (email)
peter.lorson@uni-rostock.de
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The IPSASB and pressing primary, but not only financial, challenges. Critical reflections on IPSASB’s statements and guidelines in the context of fundamental challenges such as sustainability, climate change and the COVID 19 pandemic

Uploaded by Ellen Haustein     May 30, 2022     585  
Author(s)
Paper language
English
Keywords
IPSASB; RPG; non-financial reporting, sustainability, SDG; climate change; popular reporting; integrated reporting; citizen; politician
Category
  • Financial accounting
  • Other

How to get the paper

From the author (email)
peter.lorson@uni-rostock.de
Read more
New development: The challenges of public sector accounting education in business schools

Uploaded by Fabrício Neves     May 23, 2022     725  
Author(s)
Paper language
English
Keywords
Accrual accounting; accounting education; accounting reforms; Brazil; business schools; IPSAS; public sector accounting education
Category
  • International Accounting / Accounting Harmonization
  • Other

How to get the paper

From the author (email)
fabricioneves@alumni.usp.br
From the journal
https://www.tandfonline.com/doi/full/10.1080/09540962.2022.2066820
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Accountants’ postures under compulsory digital transformation imposed by government oversight authorities.

Uploaded by Fabrício Neves     May 23, 2022     638  
Author(s)
Paper language
English
Keywords
digital transformation; digitalization; local governments; mandatory adoption; top-down adoption
Category
  • International Accounting / Accounting Harmonization
  • Other

How to get the paper

From the author (email)
andre.lino@essex.ac.uk
From the journal
https://onlinelibrary.wiley.com/doi/10.1111/faam.12313
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E-government ​in local government's websites: ​from visible to invisible

Uploaded by Fabrício Neves     May 23, 2022     626  
Author(s)
Paper language
Portuguese
Keywords
Electronic Government; Governments’ websites; Municipalities
Category
Other

How to get the paper

From the author (email)
fabricioneves@alumni.usp.br
From the journal
https://revista.crcsc.org.br/index.php/CRCSC/article/view/3160/2273
From SSRN
2237-7662
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370 results - showing 31 - 40
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