Results 1 to 10 of about 145,475 (119)

Studying the Effect of Individual Ambidexterity on the Performance of Health Care Workers: a Case Study of Shahrekord Medical Sciences University [PDF]

open access: yesمدیریت بهره وری, 2022
In this research, the effect of individual ambidexterity on high level performance of the medical staff of Sahrekord University of Medical Sciences was investigated.
Somaye lalegani   +2 more
doaj   +1 more source

Opportunities and challenges of using blockchain technology in government accounting in Brazil

open access: yesBAR: Brazilian Administration Review, 2021
New technologies lead to significant changes in how public and private organizations structure their processes and activities. This study aims to identify the challenges and opportunities of using blockchain technology in government accounting in Brazil.
Paula Raymundo Prux   +2 more
doaj   +1 more source

Investigating the Printing and Publishing Situation of Governmental Accounting and Auditing Books in Iran [PDF]

open access: yesحسابداری دولتی, 2020
Subject and Purpose of the Article: The main            purpose of this study is to investigate the publication of governmental accounting and auditing books. Research Method: The bibliometric method has been used to analyze the research data.
Shahnaz Mashayekh   +2 more
doaj   +1 more source

Digitalization of state environmental management: Legal aspects

open access: yesRUDN Journal of Law, 2021
This article discusses the features of the digital transformation of the following state functions: information support in the field of environmental protection, state accounting in the field of environmental protection, regulation in the field of ...
Valery N. Vlasenko, Alexey S. Shirobokov
doaj   +1 more source

The Role Of Cash Planning In Budget Absorption: Perception Testing

open access: yesJurnal Akuntansi, 2021
This research aims to observe how cash planning moderates the factors that influence budget absorption. In addition, to see the effect of the quality of budget planning, knowledge of systems and procedures, and competence of human resources on the ...
Agus Bandiyono, Sekar Mayangsari
doaj   +1 more source

Analisis Praktik Penyusunan Laporan Keuangan Daerah

open access: yesJurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2023
The aim of this study was to determine the practice of preparing regional financial statements and its obstacles. This study employed a qualitative design. The analysis method used was data triangulation by reducing, presenting, and verifying data.
Aliftifa Varizka Putri   +2 more
doaj   +1 more source

Accounting Standards for Semi-Autonomous Agencies: Experiences and Lessons from Indonesia

open access: yesThe Indonesian Journal of Accounting Research, 2021
The adoption of accrual accounting in government agencies has been so widespread. Following the global trend, Indonesian administration has implemented governmental accounting standards for its agencies. This study aims to explain accounting standards in
Budi Waluyo
doaj   +1 more source

Implementation of The Money Follow Program Concept in Performance-Based Budgeting in Indonesia

open access: yesFinance, Accounting and Business Analysis, 2023
Purpose: The purpose of this study is to discuss how the implementation of the money follow program concept in performance-based budgeting in local governments in Indonesia.
Siti Karlina, Ira Novianty
doaj  

Potencia, perspectivas y retos de la contabilidad del sector público. Una visión académica

open access: yesTeuken Bidikay, Revista Latinoamericana de Investigación en Organizaciones Ambiente y Sociedad, 2019
La moderna contabilidad pública se ha venido consolidando como un vibrante campo de actuación profesional, políticas públicas, iniciativas multilaterales y desarrollo académico, cuya potencia permitirá cuestionar los fundamentos conceptuales y las ...
Mauricio Gómez Villegas
doaj   +1 more source

Accounting System in Croatian Public Healthcare Organizations: an Empirical Analysis [PDF]

open access: yesTheoretical and Applied Economics, 2010
In considering the adequacy of adopting accruals and IPSASs, this paper tests the appropriateness of existing modified accrual accounting and financial reporting system in Croatian public healthcare sector. The paper indicates that accounting information
Davor VAŠIČEK, Gorana ROJE
doaj   +1 more source

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