Results 251 to 260 of about 1,245,435 (298)
New development: Governmental accounting reforms in Latin America. The case of the municipality of Medellín, Colombia [PDF]
Public Money and Management, 2020 Government accounting reforms in Medellín (Colombia) were promoted with the adoption of New Public Management principles. The reforms began by introducing accrual accounting, using this financial information for decision-making and, finally, adopting ...
Carmen Alejandra Ocampo-Salazar
exaly +2 more sources
Accounting reforms and conservatism in earnings: Empirical evidence from listed Chinese companies
Journal of International Accounting, Auditing and Taxation, 2018 We examine the effects of the two major accounting reforms of 2001 and 2007 in China on conservatism in earnings using a variety of measures to ascertain the existence of conservatism and to gauge its degree.
Sihai Li
exaly +2 more sources
Western accounting reforms and accountability in wealth redistribution in patronage-based Nigerian society [PDF]
Accounting, Auditing and Accountability Journal, 2017 Purpose – The purpose of this paper is to investigate the claim that Western accounting reforms, in particular the adoption of International Public Sector Accounting Standards (IPSASs) would enhance transparency and accountability and reduce corruption ...
Owolabi Bakre +8 more
exaly +2 more sources
Some of the next articles are maybe not open access.
Related searches:
Related searches:
Accounting Reform in Lithuania
2008The reform of accounting started in 1992 when the Supreme Council of the Republic of Lithuania passed the Law on the Principles of Accounting. In the period between 1990, as the year of the declaration Lithuanian's independence, and 1992, accounting used to be performed pursuant to instructions in operation under the administrative command system ...
Vaclovas Lakis, Laimute Kazlauskiene
openaire +1 more source
A reforming accountability: GPs and health reform in New Zealand
The International Journal of Health Planning and Management, 1997Over 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
Accounting unreliability risks in the context of accounting reform
International Accounting, 2023Subject. 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
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
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
2009
Abstract This article examines what reforms have been proposed, what they are intended to accomplish, and how they are working out. The result of the survey and analysis conducted is somewhat messy if informative. The amount and quality of information available in different countries varies enormously.
Irene S. Rubin, Joanne Kelly
openaire +1 more source
Abstract This article examines what reforms have been proposed, what they are intended to accomplish, and how they are working out. The result of the survey and analysis conducted is somewhat messy if informative. The amount and quality of information available in different countries varies enormously.
Irene S. Rubin, Joanne Kelly
openaire +1 more source
Parliamentary Accountability and Reform
2021Abstract The assertion that the Irish parliament, Oireachtas Éireann, or more specifically its lower house Dáil Éireann, is poor at if not incapable of fulfilling its constitutional role of holding the government to account is an established feature of the study of Irish politics.
openaire +1 more source
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
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