Results 261 to 270 of about 1,245,435 (298)

Accounting Reforms for Accountable Public Sector Management

2020
Accounting reforms in the public sector have become one of the most debated aspects of the public sector financial management during the last three decades. Following the steps of developed countries around the globe, Sri Lanka as a developing country made initiatives to adopt international public sector accounting standards (IPSAS).
Chitra Sriyani De Silva Lokuwaduge, Keshara M. De Silva Godage   +1 more
openaire   +2 more sources

Accounting Reform in Croatia

2008
This chapter deals with the most important factors and difficulties that influence the accounting reform and harmonization process in Croatia. It analyses the implementation of IFRS and IAS in Croatian accounting practice and judges the degree of accounting development in financial institutions. It provides a global framework for the Croatian corporate
openaire   +1 more source

A Reflection on Accounting Reforms in Dutch Government

2005
Critiques of the Dutch government resulted in many changes in the 1980s and 1990s, ranging from deregulation to decentralization and privatization, the use of private sector management techniques in government organizations, the introduction of output budgeting and performance indicators, and other techniques that could be regarded as elements of New ...
ter Bogt, H.J., van Helden, G.J.
openaire   +2 more sources

Government Budgeting and Accounting Reform in Italy

2002
This book provides a comparative look at financial management systems from a family of systems point of view. Despite the similarity between the models there are significant differences that have evolved over time because of systemic reasons like national culture and values, administrative culture, and constitutional and organisational arrangements ...
CAPERCHIONE, Eugenio, R. Mussari
openaire   +3 more sources

Budgeting, Accounting, Reporting, and Their Reform in Italy

This chapter presents the key features of Italian government accounting, describes its evolution over time, and discusses possible future ...
Eugenio Anessi Pessina, Elena Cantu
openaire   +2 more sources

Accounting reform

2022
openaire   +1 more source

Reforming the accounting system

2012
The problems of Ukraine’s accounting system transforming in compliance with the international standards have ...
openaire   +1 more source

ACCOUNTING REFORMS: NEW FEDERAL ACCOUNTING STANDARDS

Научные исследования в современном мире. Теория и практика: сборник статей XLI международной научной конференции (Санкт-Петербург, Сентябрь 2024)
В научной статье рассмотрены применяемые Положения по бухгалтерскому учёту (ПБУ) и Федеральные стандарты бухгалтерского учёта (ФСБУ), которые применяются при ведении бухгалтерского учёта экономическими субъектами. Представлены новые ФСБУ и предполагаемые даты вступления в силу новых стандартов.
openaire   +1 more source

Governmental accounting reforms at a time of crisis: the Italian governmental accounting harmonization

Journal of Public Budgeting, Accounting and Financial Management, 2021
Riccardo Mussari, Denita Cepiku, Daniela Sorrentino   +2 more
exaly  

Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective

Critical Perspectives on Accounting, 2021
John K Malagila, Andrew Wynne, Pawan Adhikari   +2 more
exaly