The effect of accounting education reform on quality of accounting services: The case of Kosovo [PDF]
Accounting, 2021 Accounting education is the main factor that is influencing the improvement of the state of accounting services and the quality of accounting. The XXI century has influenced great changes in different fields, applying different tools of technology and ...
Abdullahu, Safet +1 more
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Investigating the Impact of Public Sector Accounting Reforms on Accountants’ Identity by Focusing on the Actor-Network-Theory [PDF]
مطالعات تجربی حسابداری مالی, 2021 New public management is an evolving phenomenon and accounting has played a central role in its reforms. The investigations have shown that accounting reforms have fallen short of expectations and this cannot be simply related to the technical design of ...
gharibe esmailikia +3 more
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Designing Mechanisms to Overcome Obstacles in Implementing Public Sector Accounting Standards [PDF]
بررسیهای حسابداری و حسابرسی, 2023 Objective: In the public sector, accounting systems play a crucial role in serving as a means and tool for representation, coordination, and organization, primarily to ensure accountability.
Sedigheh Azizi
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Factors That Influence the Development of Governmental Accounting in Malaysia
Asian Journal of Accounting Perspectives, 2008 Governmental accounting is affected by its context, which includes economic development, political stance and individual perceptions. Change and development in government accounting is often associated with public sector reforms.
Zakiah Saleh
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Public Finance System in Asian Countries: A Case Study of Iran, China, Russia, and Indonesia [PDF]
پژوهشهای برنامه و توسعه, 2022 This paper investigates the evolution of budgeting and public sector accounting financial reporting systems in four Asian countries: Iran, China, Russia, and Indonesia.
Elahe Parvari +1 more
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Reforms, Finance, and Current Accounts [PDF]
SSRN Electronic Journal, 2015 AbstractWe analyze the implications of labor market reforms for an open economy's human capital investment and future production. A stylized model shows that labor market deregulation can imply more positive current‐account balances if financial markets are imperfect and labor market institutions not only distort labor allocation, but also smooth ...
BERTOLA, Giuseppe, LO PRETE, Anna
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A Contingency Model for the Process of Transition from Cash to Accrual Basis for Governmental Accounting in Iran [PDF]
مجله دانش حسابداری, 2011 The purpose of this paper is to provide a theoretical framework to explain and predict accounting reforms in Iran, using the contingency international model explained by Lüder (version 2001).
Qodratollah Talebnia +2 more
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Higher-Order or Critical Thinking Skills: Does Accounting Education Need Reforms?
Asian Journal of Accounting Perspectives, 2013 Various authors point out the repeated calls by stakeholders in the accounting profession for the development of enhanced critical skills in accounting graduates to ensure the long-term development of the profession.
Rusnah Muhamad, Noor Adwa Sulaiman
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Policy Reforms in Agriculture and Farmer's Income Diversification Decision: The Case of Eggs Farms
New Medit, 2021 "Reforms in agriculture have become an integral part in policymaker's agenda. Research on past reforms in various sectors showed their effect on farmer's decision making regarding the continuum of farm work.
RACHEL LIPSHITS, Sagit Barel-Shaked
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Public sector financial management and democracy quality: The role of the accounting systems
Revista de Contabilidad: Spanish Accounting Review, 2020 Changes in accounting frameworks, such as those based on the adoption of accrual-accounting systems or the implementation of International Public Sector Accounting Standards (IPSAS), are considered to be an important feature of public-sector financial ...
Marco Bisogno +1 more
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