Results 61 to 70 of about 3,475,460 (292)
BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2020 The purpose of this study is to understand and analyze the application of accrual-based Government Accounting Standards in aspects of Financial Statements, Human Resources, and Information Technology.
Erina Sudaryati, Toto Da'i Permana
doaj +1 more source
The Link Between Public Management and Accounting from the Point of View of Performance
CECCAR Business Review, 2021 This study focuses on the connection between management and accounting, with accrual information as a link. Accounting information, structured on an accrual basis, manages to provide a true image of the patrimony, substantiated and transparent decisions,
Cristina Silvia NISTOR +1 more
doaj +1 more source
Neurovascular coupling in bone regeneration: Mechanisms, advanced biomaterials and challenges
BMEMat, EarlyView.This figure illustrates various material strategies for neurovascularized bone regeneration, including electroactive scaffolds, ion‐loaded materials, drug delivery systems, surface modifications, cells/cell products, growth factors, and peptides. These approaches aim to synergistically promote the regeneration of neural, vascular, and bone tissues ...
Yixin Ma +8 more
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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Business Strategy and the Environment, EarlyView.ABSTRACT The relationship between eco‐innovation (EI) and firm performance (FP) is central to environmental management research, yet empirical evidence remains fragmented and highly context dependent. This article presents a global systematic literature review (SLR) of 541 empirical studies (2006–April 2025) to (i) diagnose the systematic sources of ...
Ali Mammadov
wiley +1 more source
JAS (Jurnal Akuntansi Syariah), 2017 Penelitian ini dimulai pada Tanggal 15 Maret 2016 hingga April 2016 yang dilakukan pada Pemerintah Kabupaten Bengkalis yang Beralamat di Jl.Ahmad Yani Bengkalis, Provinsi Riau.Subjek penelitian adalah Anilisis Basis Cash Towards Accrual pada Laporan ...
Ema Nirwana, Jhon Suhadi
doaj
Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models [PDF]
This study makes two main contributions to the literature. Firstly, it tests empirically the relative timeliness of accrual measures and earnings components used as explanatory variables in accrual models (“accrual drivers”) regarding the impact of ...
Peter F. Pope, José António Moreira
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Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability is widely framed as strategic, yet its relationship with financial brand value remains contested. We explain why prior research reports divergent results by distinguishing between activity‐based ESG metrics and customer perception‐based sustainability metrics and by theorising how each activates different value‐creation ...
Gabriela Salinas, Carmen Abril
wiley +1 more source
Evaluating the Reality and Prospects of IPSAS Implementation in Algeria
Finance, Accounting and Business AnalysisPurpose: This study aims to illuminate the current state of public sector accounting in Algeria and explore the prospects for transition to International Public Sector Accounting Standards (IPSAS) by investigating the potential advantages and challenges ...
Widad Benzine
doaj +1 more source
Accrual Financial Reporting and Australian Fiscal Policy [PDF]
Australian governments have recently moved from cash accounting to accrual accounting. In doing so they have made simultaneous use of two rival accrual accounting frameworks: AAS 31 and GFS.
Marc Robinson
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