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403 results - showing 51 - 60
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Municipal revenue over-budgeting: a dynamic analysis of its determinants Hot

Uploaded by Susana Jorge     May 09, 2023     1831  
Author(s)
Paper language
English
Keywords
local finance, budget inflation, budgetary determinants, institutional determinants, political determinants, dynamic panel analysis
Category
Other
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Measuring the Quality of the Strategic Financial Planning Information (Q-FPI) in the Local Government Hot

Uploaded by Susana Jorge     May 09, 2023     1216  
Author(s)
Paper language
English
Keywords
quality information, quality index, programming documents,, municipalities, Portugal
Category
Other
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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     1661  
Author(s)
Paper language
English
Category
Auditing
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Editorial – Public sector accounting education—stocktaking, challenges and innovations Hot

Uploaded by Susana Jorge     May 09, 2023     1027  
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     1355  
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     721  
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     1427  
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     1307  
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 Hot

Uploaded by francesca Manes Rossi     January 31, 2023     1166  
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? Hot

Uploaded by Sandra Cohen     November 14, 2022     1210  
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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403 results - showing 51 - 60
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