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391 results - showing 41 - 50
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DEBATE – Auditing and political accountability in the local government: dealing with paradoxes in the relationship between the executive and the council Hot

Uploaded by Susana Jorge     May 09, 2023     1185  
Author(s)
Paper language
English
Category
Auditing
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Editorial – Public sector accounting education—stocktaking, challenges and innovations

Uploaded by Susana Jorge     May 09, 2023     812  
Author(s)
Paper language
English
Category
  • International Accounting / Accounting Harmonization
  • Other
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New development: The development of standardized charts of accounts in public sector accounting Hot

Uploaded by Susana Jorge     May 09, 2023     1075  
Author(s)
Paper language
English
Keywords
accounts codes, accounting records, budget classifications, comparability, consolidated reporting. GFS classifications, harmonization, information reliability
Category
  • Comparative Research
  • International Accounting / Accounting Harmonization
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Debate: On the ‘why’ of gender budgeting

Uploaded by Susana Jorge     May 09, 2023     535  
Author(s)
Paper language
English
Category
Other

How to get the paper

From the author (email)
susjor@fe.uc.pt
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To manage or reserve accruals? Evidence from a balanced-budget requirement reform Hot

Uploaded by Pierre Donatella     March 03, 2023     1151  
Author(s)
Paper language
English
Keywords
Accrual accounting; balanced-budget requirement; earnings management; incentives; municipalities; public sector; regulatory incentives; political incentives
Category
Financial accounting

How to get the paper

From the journal
Public Money & Management
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Local politicians’ perceptions of financial conditions – do they align with financial indicators? Hot

Uploaded by Pierre Donatella     February 07, 2023     1123  
Author(s)
Paper language
English
Keywords
financial conditions; politicians; user; local government
Category
  • Financial accounting
  • Other

How to get the paper

From the journal
Local Government Studies
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Sustainable development goals in public administrations: Enabling conditions in local governments

Uploaded by francesca Manes Rossi     January 31, 2023     975  
Author(s)
Paper language
English
Keywords
Sustainable Development Goals; local governments; comparative analysis
Category
Other

How to get the paper

From the author (email)
manes@unina.it
From the journal
https://journals.sagepub.com/doi/abs/10.1177/00208523221146458
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Financial accounting information presented with infographics: Does it improve financial reporting understandability?

Uploaded by Sandra Cohen     November 14, 2022     925  
Author(s)
Paper language
English
Keywords
Accounting understandability; Citizens' needs; Governmental Financial Reportinginfographics;
Category
  • Comparative Research
  • Financial accounting

How to get the paper

From the author (email)
scohen@aueb.gr
From the journal
https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-11-2021-0163/full/html
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Public Sector Accounting Harmonization in the European Union through the lens of the Garbage Can model

Uploaded by Sandra Cohen     November 14, 2022     886  
Author(s)
Paper language
English
Keywords
EPSAS; harmonization; standard-setting process; garbage can model; international accounting standards
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
scohen@aueb.gr
From the journal
https://onlinelibrary.wiley.com/doi/10.1111/faam.12348
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New development: Public sector accounting education for users—embedding eLearning and technology in teaching Hot

Uploaded by Sotirios Karatzimas     September 03, 2022     1084  
Author(s)
Paper language
English
Keywords
Active learning; eLearning; public sector accounting education; public sector accounting software; users’ needs
Category
Other

How to get the paper

From the journal
https://www.tandfonline.com/doi/full/10.1080/09540962.2021.1986302
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391 results - showing 41 - 50
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