Results 11 to 20 of about 3,967,360 (302)
A Critical Review of Accounting Standards and The Role Of Government From 1980 To 1990 [PDF]
, 2000 In the UK, the role of the state in accounting regulation has been ambivalent for some decades. On the one hand, confidence has been openly expressed in the system of private sector accounting regulation1 while accounting standards have been granted ...
Day, Robert
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Banking Reform, Risk-Taking, and Accounting Quality: Evidence from Post-Soviet Transition States [PDF]
, 2022 The drastic banking reform within Central and Eastern Europe following the collapse of the Soviet Union provides an ideal quasi-experimental design to examine the causal effects of institutional development on accounting quality (AQ).
Fang, Yiwei +3 more
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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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Competition among accounting standard setters: a property rights analysis [PDF]
, 1998 This paper develops a property rights analysis of competion among accounting standard setters. The takings decision is costly as it imposes some form of compensation to be paid to a national accounting standard setter whose property rights to issue ...
Klumpes, P J M
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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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Jurnal Ilmiah Wahana Akuntansi, 2020 In order to be widely used by users of financial statements, information related to tax receivable accounts in LKPP must meet the Full Disclosure Principle relate to assets, liabilities and equity either through faces or Notes to Financial Statements ...
Imran Djunur
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Coalition government and electoral accountability
Electoral Studies, 2010 Single-party governments are commonly thought to be more clearly responsible for government policy than coalition governments. One particular problem for voters evaluating coalition governments is how to assess whether all parties within a coalition should be held equally responsible for past performance. As a result, it is generally argued that voters
Fisher, S, Hobolt, S
openaire +4 more sources
PersepSi Akuntansi Sektor Publik versus Akuntansi Pemerintahan
Jurnal Ilmiah Bisnis dan Ekonomi Asia, 2018 Perceptions that are disseminated in Indonesian government accounting teaching are government accounting substitutes for public sector accounting.
Kariyoto Kariyoto
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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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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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