Competition among pressure groups for political influence over the determination of accounting standards [PDF]
, 1998 This paper integrates prior studies of accounting policy choice and lobbying activities by testing the empirical implications of Becker''s (1983) theory of competition among pressure groups for political influence over the determination of accounting ...
Klumpes, P J M
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Banking Reform, Risk-Taking, and Accounting Quality: Evidence from Post-Soviet Transition States [PDF]
, 2022 The drastic banking reform within Central and Eastern Europe following the collapse of the Soviet Union provides an ideal quasi-experimental design to examine the causal effects of institutional development on accounting quality (AQ).
Fang, Yiwei +3 more
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Certification of State Accounts in Algeria: Can the French Experience Be Beneficial? [PDF]
Облік і фінансиAlgeria has recently implemented reforms in managing its public finances, transitioning from an input-based budget to a performance- and results-oriented budget.
Abderrahmen Gueroui +2 more
doaj +1 more source
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
doaj +7 more sources
The impact of constructive operating lease capitalisation on key accounting ratios [PDF]
, 1998 Current UK lease accounting regulation does not require operating leases to be capitalised in the accounts of lessees, although this is likely to change with the publication of FRS 5.
Edwards, Keith +5 more
core +1 more source
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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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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An Islamic Account of Reformed Epistemology [PDF]
Philosophy East and West, 2019 Reformed Epistemology (RE) is roughly “the thesis that religious belief can be rational without arguments.”1 To a large extent RE is centered upon a rejection of the evidentialist objection to theism. Let the evidentialist objection be the thesis that one can only hold proposition p, namely that God exists, justifiably if and only if one supplies ...
openaire +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
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
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