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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Accounting, Reforms and Budget Responsibilities in the Financial Statements [PDF]
Облік і фінанси, 2021 The role of accounting (public-financial) with special emphasis on financial reforms and budgetary responsibility for the preparation of financial statements is increasingly becoming necessary and important to increase the economic development and ...
Enkeleda Lulaj
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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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A Reformed Account of Eucharistic Sacrifice [PDF]
International Journal of Systematic Theology, 2022 AbstractChristian writers have always described the Eucharist as a ‘sacrifice’, but this was ill‐defined before 1500. The Tridentine Fathers offered an account of the priest somehow offering the one sacrifice of Calvary anew at the altar, which depended on transubstantiation, but later theologians have found it difficult to narrate this.
openaire +3 more sources
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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Accounting Reform and IPSAS Adoption in Greece
EUROPEAN RESEARCH STUDIES JOURNAL, 2020 Purpose: The study aims to investigate the level of acceptance and preparation of the Local Administration Organizations regarding the adoption of International Public Sector Accounting Standards (IPSAS) in Greece. Design/Methodology/Approach: In order to accomplish this purpose a survey was realized by addressing a questionnaire to officers and ...
Chytis, Evangelos +3 more
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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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