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337 results - showing 41 - 50
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Academic Coverage of GFM Topics

Uploaded by Jesse Hughes     May 08, 2021     540  
Author(s)
Jesse Hughes; Michael Parry
Paper language
English
Keywords
Accounting; Budgeting; Government Entitities; Auditing; Commitments
Category
  • Auditing
  • Financial accounting
  • International Accounting / Accounting Harmonization
  • Other
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Budget transparency and governance quality: a cross-country analysis

Uploaded by Marco Bisogno     April 16, 2021     386  
Author(s)
Paper language
English
Keywords
Governance; open budget; budget transparency; accountability
Category
Comparative Research
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Accounting for Governments: from Budget to Audit

Uploaded by Jesse Hughes     April 13, 2021     685  
Author(s)
Michael Parry; Jesse Hughes
Paper language
English
Keywords
Consolidated Statements; Government Financial Management; IPSAS; Government Financial Statistics; INTOSAI
Category
  • Auditing
  • Financial accounting
  • International Accounting / Accounting Harmonization
  • Management accounting
  • Other
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"Proposed Definitions for All Phases of Accounting"

Uploaded by Jesse Hughes     April 04, 2021     688  
Author(s)
Jesse Hughes; Michael Parry; Hassan Ouda
Paper language
English
Keywords
Backward Looking Phases; Cash; Modified Cash; Modified Accrual,; Simplified Accrual; Full Accrual; Sustainable Forward Looking Phases; Sustainable Modified Accrual; Sustainable Full Accrual
Category
International Accounting / Accounting Harmonization
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The academic voice in the EPSAS project

Uploaded by Sandra Cohen     April 01, 2021     563  
Author(s)
Paper language
English
Keywords
Academic voice; accounting standards; European Public Sector Accounting Standards (EPSAS); harmonization; standard-setting process
Category
International Accounting / Accounting Harmonization
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Sustainability measures and earnings management: Evidence from Greek Municipalities

Uploaded by Sandra Cohen     March 27, 2021     561  
Author(s)
Paper language
English
Keywords
Earnings management;accrual accounting; financial sustainability; Greek municipalities
Category
Financial accounting
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Evolution of EU public sector financial accounting standardisation: critical events that opened the window for attempted policy change

Uploaded by Lasse Oulasvirta     March 15, 2021     504  
Author(s)
Lasse Oulasvirta and Stephen J. Bailey
Paper language
English
Keywords
Public accounting standardisation; EDP; garbage can; IPSAS; EPSAS
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization
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A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting

Uploaded by Lasse Oulasvirta     March 15, 2021     509  
Author(s)
Lasse Oulasvirta
Paper language
English
Keywords
Bottom-up approach; conceptual framework; EPSAS; financial accounting; income-statement-first approach; IPSAS; public sector
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization
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Participatory Budgeting: Feature Repository & Recommendations

Uploaded by Ellen Haustein     March 05, 2021     491  
Author(s)
Paper language
English
Keywords
Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region; Information Technology, IT, Feature catalogue
Category
  • Management accounting
  • Other
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Participatory Budgeting: Usability Study of Existing WebPages

Uploaded by Ellen Haustein     March 05, 2021     391  
Author(s)
Paper language
English
Keywords
Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region; Usability
Category
  • Management accounting
  • Other
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337 results - showing 41 - 50
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