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Implementation of The Money Follow Program Concept in Performance-Based Budgeting in Indonesia
Finance, 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
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Potencia, perspectivas y retos de la contabilidad del sector público. Una visión académica
Teuken 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
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Accounting System in Croatian Public Healthcare Organizations: an Empirical Analysis [PDF]
Theoretical 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
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Pengaruh Lingkungan Belajar Terhadap Hasil Belajar Mahasiswa Dalam Matakuliah Akuntansi Pemerintah
JAS (Jurnal Akuntansi Syariah), 2019 One of the functions of face-to-face lectures in class is as a transfer of knowledge from lecturer to students. The student learning environment is an external factor that influences student learning outcomes.
Husni Mubarak, Karina Krisnanda
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Journal of Accounting and Investment, 2021 Research aims: This article aims to provide a critical review of the Statement of Government Accounting Standard (SGAS) of Indonesia regarding Accounting for Investment (2016 Revision) Design/Methodology/Approach: This article is a critical review ...
Irwan Taufiq Ritonga
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Accounting Scandals: Beyond Corporate Governance [PDF]
Journal of Modern Accounting and Auditing, 2018 Accounting scandals are becoming perpetual in nature. They range from the ancient Mesopotamia, to the South Sea Bubble of 1720, to the famous Enron of 2001, down to Parmalat, Tesco, and Toshiba of today. The series of accounting scandals that have occurred in the last two decades calls for a greater concern by the accounting profession.
Awolowo, Ifedapo +3 more
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GOVERNMENT ACCOUNTING AND ACCOUNTING HARMONIZATION IN MEXICO [PDF]
Annals of the University of Oradea: Economic Science, 2019 The changes generated by accounting harmonization and the requirements to be met by Government accounting systems agree that governments, centralized, decentralized and parastatal institutions will realize their actions and Resources exercised, in a ...
MARTÍNEZ Germán +3 more
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CANADIAN GOVERNMENT ACCOUNTING: A SYSTEMATIC REVIEW
Copernican Journal of Finance & Accounting, 2022 This paper systematically reviews government accounting research in a developed economy, Canada, and suggests ways to advance knowledge in this area.
Taslima Nasreen, Ron Baker
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Counter accounts, accountability and governance
, 2023 Peer ...
Darlene Himick, Eija Vinnari
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Factors Affecting the Use of Accrual Based Financial Statements for Regional Device Organizations (OPD) of South Sumatera Province [PDF]
, 2018 The purpose of this study was to examine and find out the influence of accrual accounting knowledge, administrative bureaucracy, and Regional Management Information System (SIMDA) on the Use of Accrual Accounting.
Bastian, Indra +3 more
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