Results 21 to 30 of about 7,874 (265)
Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency [PDF]
BAR: Brazilian Administration Review, 2018 This study aims to explore government accrual-based IPSAS implementation level measurements and to test the measures associated with central government fiscal transparency.
Sigit Wahyu Kartiko +3 more
doaj +1 more source
Journal of Islamic Accounting and Finance Research, 2022 Purpose - This study establishes a basic theoretical model developed using Technology Acceptance Model (TAM 3) with several critical factors on the effectiveness of accrual basis accounting systems in the State Budget and the Treasury System.
Ratih Kusumastuti +3 more
doaj +1 more source
Competence of human resources, quality of information technology, organizational commitment and successful implementation of accrual-based accounting [PDF]
Accounting, 2022 This study aims to determine the effect of competence of human resource, quality of information technology and organizational commitment on the successful implementation of accrual-based accounting.
La Ode Anto +2 more
doaj +1 more source
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH KOTA PONTIANAK
Jurnal Akuntansi Indonesia, 2017 This study aims to determine the extent of implementation of accrual accounting and the factors that influence the level of implementation of accrual accounting in Pontianak.
Yani Riyani, Bob Mustafa, Linda Suherma
doaj +1 more source
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective To characterize the demographic, clinical, and laboratory features of the Chinese patients of genetic Creutzfeldt‐Jakob disease with T188K variant (T188K‐gCJD), the most common subtype of genetic prion diseases (gPrDs) in China. Methods In this nationwide retrospective study, data from 98 genetically confirmed T188K‐gCJD patients ...
Chun‐Jie Li +11 more
wiley +1 more source
The role of regulatory pressure and competence in the application of accrual-based accounting through organizational culture [PDF]
Problems and Perspectives in Management, 2019 The study aimed to examine the effect of regulatory pressure and competence on the application of accrual-based accounting through organizational culture.
Arthur Reinaldo Tanihatu +3 more
doaj +1 more source
Arthritis Care &Research, EarlyView.Objective Frailty occurs prematurely in rheumatoid arthritis (RA) and is associated with poor health outcomes. We compared the performance of four frailty instruments, including a pragmatic alternative measure using chair sit‐to‐stand (STS), and evaluated their abilities to predict poor health outcomes.
Kylie E. Riggles +14 more
wiley +1 more source
Arthritis Care &Research, EarlyView.Objective We aimed to construct and evaluate the first laboratory‐based frailty index (FI‐Lab) for predicting adverse outcomes in systemic lupus erythematosus (SLE) and to compare its predictive ability to that of an existing clinical FI. Methods We used data from a single‐center prospective cohort of adult patients with SLE whose baseline visit ...
Grace Burns +2 more
wiley +1 more source
Examining the Amount of Difference between Accrual and Cash Accounting and Its Impact on Resources and Expenditure in Kashan University of Medical Sciences [PDF]
حسابداری سلامت, 2013 Introduction: Since the financial system of Iranian government executives is not capable of providing comprehensive information, and in all governmental systems, especially in the health sector, it encounters with the shortage and scarcity of valuable ...
M. R. Maleki +4 more
doaj
Arthritis Care &Research, EarlyView.Objective This research article aims to describe the prevalence, associations, and health‐related quality of life (HRQoL) impact of mucocutaneous features of systemic lupus erythematosus (SLE). Methods Data from the Asia‐Pacific Lupus Collaboration cohort were analyzed (2013–2021).
Amanda M. Saracino +42 more
wiley +1 more source