The Role of Heritage Assets in Public Financial Reporting: An assessment on the current status of financial reporting of heritage assets in Switzerland [PDF]
Yearbook of Swiss Administrative Sciences, 2015 In the wake of public financial management reforms, academics and practitioners have discussed and elaborated the impact of accounting reforms on heritage assets for more than three decades. Both national and international standard-setting bodies and the
Christoph Schuler +2 more
doaj +3 more sources
Harmonization of accounting for public sector entities in accordance with the leading international standards: a comparison of Italy and Ukraine [PDF]
, 2018 In recent years, there have been many reforms in the field of accounting. In the same time, scientists focus on the leading methods of accounting, financial management and economic opportunities for the additional use of accounting tools to ...
Britchenko, Igor +2 more
core +2 more sources
Harmonising Basel III and the Dodd Frank Act through International Accounting Standards – Reasons why International Accounting Standards Should Serve as “Thermostats [PDF]
, 2012 Why should differences between regulatory and accounting policies be mitigated? Because mitigating such differences could facilitate convergence – as well as financial stability. The paper ―Fair Value Accounting and Procyclicality: Mitigating Regulatory
Ojo, Mariane.B.
core +3 more sources
Accounting System Reform and Public Management in Local Governments - Is it possible to integrate the reforms for improving public accountability with those of public management ? - [PDF]
, 1997 The new public mangement (NPM) has now been in fashion in many developed countries. The change from cash accounting to accrual accounting is considered an important tool in NPM.
Yamamoto, Kiyoshi
core +1 more source
Should Slovenia Transform the Accounting in Public Sector?
Central European Public Administration Review, 2015 Even before, but especially in time of financial and economic crisis, countries are facing a challenge to improve the information served by public accounting for the state budgeting purpose, most often by reforming accounting principle from cash flow ...
Tatjana Jovanović
doaj +1 more source
Accounting policy as a tool of enterprise management system [PDF]
, 2018 The essence of the concept “accounting policy” in its modern sense, main principles and problems of its formation are discussed in the article. The process of accounting policy implementation into enterprise practical activity under accounting reforms ...
Kilyar, Oleksandra
core +1 more source
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
Implementation of accrual accounting by the Indonesian central government: An investigation of social factors [PDF]
Public and Municipal Finance, 2021 Public sector accounting reforms have resulted in crucial changes in accounting reporting by the government, namely the adoption of accrual accounting in the public sector.
Khoirul Aswar, Ermawati, Wisnu Julianto
doaj +1 more source
Management Accounting Practices Among Malaysian Local Governments: An Exploratory Study
Asian Journal of Accounting Perspectives, 2011 The main aim of this research is to review the frameworks currently developed and practiced in the public sector, in particular, the Malaysian local governments, and to identify the requirements for a better framework that can secure management control ...
Che Ruhana Isa +2 more
doaj +7 more sources
Irrigation Water Pricing in Tunisia: Issues for Management Transparency
Journal of Agricultural and Marine Sciences, 2006 Tunisia is facing increasing competition for water among users due to population and economic growth. Projections show that the water resources will be fully used by 2010. As a result, the opportunity cost of water has risen significantly.
Chokri Thabet, Ali Chebil
doaj +1 more source