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Romanian accrual accounting experience in public higher education sector [PDF]
The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public
Tiron Tudor, Adriana, Blidisel, Rodica
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Data‐Driven Materials Science for Energy‐Sustainable Applications
Advanced Materials, EarlyView.Data‐driven approaches powered by artificial intelligence are transforming materials discovery for energy sustainability. This review examines how auto‐generated high‐quality materials databases and domain‐specific language models accelerate research in photovoltaics, thermoelectrics, batteries and magnetic materials. Applications involve extraction of
Jacqueline M. Cole
wiley +1 more source
Arguments for introducing accrual based accounting in the public sector [PDF]
From a long time, accounting for public entities has been on a cash basis, with no change until the '80s when it was considered appropriate that these should move closer to commercial accounting principles practiced in the private sector.
Petre, Mihaela Cosmina +1 more
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Does Sharia-Obedient Status Cause Firms to be Less Involved in Accrual-Based Earnings Management?
Binus Business Review, 2019 The main objective of the research was to investigate the accrual quality of Sharia-obedient firms listed in Indonesia Stock Exchange (IDX). Specifically, this research attempted to study whether Sharia was an effective monitoring mechanism in reducing ...
Bayu Adi Nugroho +3 more
doaj +1 more source
Argomenti: Rivista di Economia, Cultura e Ricerca Sociale, 2020 Directive 2011/85/EU provides for the adoption of economic and financial accounting systems in the general government of EU Member States. The objective of this work is to verify whether the accounting system of the Italian territorial entities ...
Fabio Giulio Grandis, Andrea Federici
doaj +1 more source
The Changing Landscape of Accrual Accounting
SSRN Electronic Journal, 2014 ABSTRACTA fundamental property of accrual accounting is to smooth temporary timing fluctuations in operating cash flows, indicating an inherent negative correlation between accruals and cash flows. We show that the overall correlation between accruals and cash flows has dramatically declined in magnitude over the past half century and has largely ...
Zhang, X. Frank +2 more
openaire +2 more sources
The Mind From Within: Visceral Roots of Human Cognition
Advanced Science, EarlyView.The physiological activity of visceral organs, such as the heart, the lungs, and the gut, is surprisingly linked to many sophisticated mental operations, such as remembering the past, being aware of ourselves, making choices, and forging social bonds.
Alessandro Monti +1 more
wiley +1 more source
Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation [PDF]
During the last decades, several countries worldwide have introduced financial management reforms, as an important part of the New Public Management (NPM) initiative at one or more levels of government sector, by either replacing or transforming their ...
Vasiliou, Dimitrios +2 more
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Transformation process of state accounting to accrual basis accounting in conditions of the Czech Republic [PDF]
, 2014 This paper briefly outlines the significant issues that occur during the implementation of the accrual principle accounting in the public sector in the context of the reform of accounting of public finance in the Czech Republic. The reform mostly regards
Pastuszková, Eliška +1 more
core +3 more sources
Determinants of Accrual-Based Accounting Compliance Among the Selected Federal MDAS in Nigeria [PDF]
International Journal of Management, Accounting and EconomicsLack of accountability public service such as road maintenance, education, and asset management has contributed to inefficiencies, corruption, and poor decision-making within Nigeria’s federal Ministries, Departments, and Agencies (MDAs).
Abdulrasaq Mustapha +2 more
doaj +1 more source