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403 results - showing 61 - 70
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Public Sector Accounting Harmonization in the European Union through the lens of the Garbage Can model Hot

Uploaded by Sandra Cohen     November 14, 2022     1161  
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     1284  
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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Debate: Accounting training for politicians— an alternative approach Hot

Uploaded by Sandra Cohen     September 03, 2022     1122  
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     1464  
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     1775  
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 Hot

Uploaded by Marco Bisogno     September 02, 2022     1081  
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     1367  
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     1468  
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     1378  
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
Read more
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     1243  
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
403 results - showing 61 - 70
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