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391 results - showing 51 - 60
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Debate: Accounting training for politicians— an alternative approach

Uploaded by Sandra Cohen     September 03, 2022     949  
Author(s)
Sandra Cohen
Paper language
English
Keywords
politicians; public sector accounting training
Category
Financial accounting

How to get the paper

From the author (email)
scohen@aueb.gr
From the journal
https://www.tandfonline.com/doi/full/10.1080/09540962.2022.2107826
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Debate: Climate change, environmental challenges, sustainable development goals and the relevance of accounting Hot

Uploaded by Sandra Cohen     September 03, 2022     1267  
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 Hot

Uploaded by Marco Bisogno     September 02, 2022     1553  
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     893  
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 Hot

Uploaded by Marco Bisogno     June 27, 2022     1167  
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 Hot

Uploaded by Ellen Haustein     May 30, 2022     1261  
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 Hot

Uploaded by Ellen Haustein     May 30, 2022     1194  
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 Hot

Uploaded by Ellen Haustein     May 30, 2022     1064  
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
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New development: The challenges of public sector accounting education in business schools Hot

Uploaded by Fabrício Neves     May 23, 2022     1192  
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     998  
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
Read more
391 results - showing 51 - 60
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