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Special aspects of the reporting of capital in the budgetary entities [PDF]
Икономика и компютърни науки, 2018 The national and international accounting standards state that the equity of an entity is the residual interest in the assets of the entity that remains after deducting all of its liabilities.
Nadezhda Popova-Yosifova
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Monitoring and evaluation of the adopted strategic documents in Serbia [PDF]
Megatrend Revija, 2021 This paper examines the application of strategic planning in Serbia. The research focus is on the definition of strategic goals and on the selection of strategic priorities.
Stamatović Milan +2 more
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Frontiers in Psychology, 2020 Variance investigation (VI) has been identified as an effective mechanism to reduce budgetary slack at the ex ante budgeting stage. This paper focuses on two further research questions: (1) the extent to which two different accountability-oriented ...
Deqiang Deng +2 more
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Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 In order to ensure the socio-economic development of Ukraine on the basis of the concept of inclusive sustainable growth, the necessity of introducing technology of inclusive budgeting, which would take into account the benefits of practical use of ...
Z. Lobodina +3 more
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The usefulness of reporting information on the commitment of budget expenditures in the light of local government units [PDF]
Zeszyty Teoretyczne Rachunkowości, 2023 Purpose: The budget reporting system plays an important role in reporting the achievements of local government units regarding how these entities communicate with the environment and various stakeholder groups.
Dorota Adamek-Hyska, Iwona Franczak
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Narrative reporting by UK charities [PDF]
, 2013 This study is the first in-depth study of the form and content of the narrative element of charities’ reporting documents. It offers insights into why charities choose to disclose (or not disclose) in their public reporting documents.Publisher ...
Connolly, Ciaran, Dhanani, Alpa
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Innovar: Revista de Ciencias Administrativas y Sociales, 2014 In a context where governments around the world acknowledge a need for more informative governmental financial reporting to improve financial sustainability, the European Council is proposing that EU member states adopt International Public Sector ...
Maria Antónia Jorge de Jesus +1 more
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Accounting basis adjustments and deficit reliability: Evidence from southern European countries
Revista de Contabilidad: Spanish Accounting Review, 2019 Government accounting (GA) and National accounts (NA) are two reporting systems that, although aiming different purposes, are linked – public administrations’ financial information for the latter is provided by the former.
Susana Jorge, Maria Antónia Jesus
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Peer review report for: Antecedents of commitment to budgetary goals
, 2021 PEER REVIEW REPORT FOR: Bernd, D. C., Beuren, I. M., Pazetto, C. F., & Lavarda, C. E. F. (2022). Antecedents of commitment to budgetary goals. Revista de Administração Contemporânea, 26(2), e200018. https://doi.org/10.1590/1982-7849rac2022200018.en HOW TO CITE THIS PEER REVIEW REPORT: Bernd, D. C., Beuren, I. M., Pazetto, C. F., Lavarda, C. E. F.,
Bernd, Daniele Cristina +3 more
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Integrated reporting : the influence of King III on social, ethical and environmental reporting [PDF]
, 2013 This study analyses the annual reports of 10 major South African companies listed on the Johannesburg Stock Exchange (JSE) to assess the impact of the required introduction of integrated reporting on social, environmental and ethical reporting.Publisher ...
Solomon, Jill, Maroun, Warren
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