Results 201 to 210 of about 11,892 (254)

Cost-Related Medication Nonadherence After the Inflation Reduction Act. [PDF]

open access: yesJAMA Intern Med
Marinacci LX   +3 more
europepmc   +1 more source

Reforming accounting as a STEM discipline

open access: yesJournal of Accounting Education
openaire   +1 more source

Implementation of accounting reforms

Public Management Review, 2008
Innovations in financial and accounting techniques represent a fundamental aspect of the reforms undergone by public administrations in recent decades. The article presents the results of a survey, conducted on 237 local governments, whose purpose is to assess the implementation of accounting reforms in Italy, aimed at introducing accruals reporting in
Greta Nasi, Ileana Steccolini
exaly   +2 more sources

ACCOUNTING REFORMS: DETERMINANTS OF LOCAL GOVERNMENTS' CHOICES

Financial Accountability and Management, 2008
The introduction of accrual accounting in Italian Local Governments has been mandated in a way that permits, and in fact encourages, a merely formal compliance. Local Governments must produce accrual‐based financial statements, but double‐entry bookkeeping is not mandatory, nor may traditional budgetary accounting be abandoned.
Eugenio Anessi-Pessina   +2 more
exaly   +4 more sources

Accounting unreliability risks in the context of accounting reform

International Accounting, 2023
Subject. This article examines the problems of ensuring the reliability of accounting as an accounting system that summarizes all the economic events of the organization's activity and reflects the true data based on documented values of business transactions. Objectives.
Tat'yana Yu. SEREBRYAKOVA   +1 more
openaire   +1 more source

A reforming accountability: GPs and health reform in New Zealand

The International Journal of Health Planning and Management, 1997
Over the last ten years or so, many countries have undertaken public sector reforms. As a result of these changes, accounting has come to play a more important role. However, many of the studies have only discussed the reforms at a conceptual level and have failed to study how the reforms have been implemented and operated in practice.
openaire   +2 more sources

Reform of Slovak Accounting

2008
A change of the economic and the political conditions in Middle and Eastern Europe after 1989 initiated a change in the economy from central planning to a market economy. The state was not the single owner of businesses anymore and private owners and entrepreneurs became a part of the economy.
Alberta Suhanyiova, Marian Gal
openaire   +1 more source

Accounting Reform in Armenia

SSRN Electronic Journal, 2005
This paper describes and summarizes the USAID Accounting Reform Project in Armenia. After a brief introduction that discusses the history and culture of Armenia, the paper goes into a discussion of the major aspects of accounting reform, which included assisting the Finance Ministry adopt and implement International Accounting Standards (IAS) and ...
openaire   +1 more source

Home - About - Disclaimer - Privacy