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370 results - showing 81 - 90
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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
939
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
How to get the paper
From the author (email)
lasse.oulasvirta@tuni.fi
From the journal
Public Money & Management, 2021
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Participatory Budgeting: Feature Repository & Recommendations
Uploaded by
Ellen Haustein
March 05, 2021
831
Author(s)
Michael Fellmann
Achim Reiz
Paper language
English
Keywords
Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region; Information Technology, IT, Feature catalogue
Category
Management accounting
Other
How to get the paper
From other source (e.g. Preprint url)
http://empaci.eu/photo/Files/Empaci%20-%20Output%204.1.3.pdf
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Participatory Budgeting: Usability Study of Existing WebPages
Uploaded by
Ellen Haustein
March 05, 2021
741
Author(s)
Michael Fellmann
Achim Reiz
Paper language
English
Keywords
Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region; Usability
Category
Management accounting
Other
How to get the paper
From other source (e.g. Preprint url)
http://empaci.eu/photo/Files/Empaci%20-%20Output%204.1.2.pdf
Read more
Participatory Budgeting Feature Matrix
Uploaded by
Ellen Haustein
March 05, 2021
840
Author(s)
Michael Fellmann
Achim Reiz
Paper language
English
Keywords
Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region; Usability; IT; Information Technology; Feature matrix
Category
Management accounting
Other
How to get the paper
From other source (e.g. Preprint url)
http://cities.empaci.eu/
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Participatory Budgeting Type Groups
Uploaded by
Ellen Haustein
March 05, 2021
819
Author(s)
Peter C. Lorson
Hans-Henning Schult
Ellen Haustein
Paper language
English
Keywords
Participatory Budgeting; Citizen Participation; Participation; Baltic Sea Region
Category
Management accounting
Other
How to get the paper
From other source (e.g. Preprint url)
http://empaci.eu/photo/Files/GoA%202.1%20PB%20type%20groups%20working%20document_final%2024112020.pdf
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The institutionalization of public sector accounting reforms: the role of pilot entities
Uploaded by
Susana Jorge
February 25, 2021
831
Author(s)
JORGE, Susana
NOGUEIRA, Sónia
Nuno Ribeiro
Paper language
English
Keywords
Accounting innovations, Implementation strategy, Institutional theory, Institutional logics.
Category
International Accounting / Accounting Harmonization
How to get the paper
From the author (email)
susjor@fe.uc.pt
Read more
Teaching sustainable development in business sciences degrees: evidence from Portugal
Hot
Uploaded by
Susana Jorge
February 25, 2021
2320
Author(s)
Gomes, S.
JORGE, Susana
Eugénio, Teresa
Paper language
English
Keywords
Sustainable development; Teaching; Education; HEI; Academic curricula; Business sciences; Portugal.
Category
Other
How to get the paper
From the author (email)
susjor@fe.uc.pt
Read more
Reforming state budgeting in the vortex of policy conditionality, political instability and technical support flux
Uploaded by
Sandra Cohen
February 20, 2021
784
Author(s)
Sandra Cohen
Sotirios Karatzimas
Paper language
English
Keywords
public budget; policy conditionality; politicians; resource dependency; technical assistance; Greece
Category
Other
How to get the paper
From the author (email)
scohen@aueb.gr
Read more
The Swiss Way of Presenting the Governments’ Financial Statements
Uploaded by
Naomi Luta
February 03, 2021
788
Author(s)
Soguel N.
Paper language
English
Keywords
Harmonized accounting model; Statement of financial performance; Statement of capital expenditure; Statement of financial position; Cash flow statement
Category
International Accounting / Accounting Harmonization
Other
How to get the paper
From the author (email)
nils.soguel@unil.ch
From other source (e.g. Preprint url)
https://link.springer.com/chapter/10.1007/978-3-319-92381-9_15
Read more
On the road towards IPSAS with a maturity model: A Swiss case study
Hot
Uploaded by
Naomi Luta
February 03, 2021
1163
Author(s)
Soguel N.
Luta N.
Paper language
English
Keywords
Maturity model; Multicriteria decision analysis; Accounting standards; IPSAS; Convergence; Financial faithfulness; Swiss cantons
Category
Financial accounting
International Accounting / Accounting Harmonization
How to get the paper
From other source (e.g. Preprint url)
https://serval.unil.ch/fr/notice/serval:BIB_4BE771E5F9CA
Read more
370 results - showing 81 - 90
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