Results 11 to 20 of about 7,283,845 (296)
Notas Económicas, 2010 Based on the relevant differences between Governmental Accounting (GA/microeconomic perspective) and National Accounting (NA/macroeconomic perspective) this paper examines the main adjustments made in Portugal to the General Government Sector data ...
Maria Antónia Jorge de Jesus +1 more
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International Journal of Digital Accounting Research, 2023 Aiming to assess the reliability of governmental accounting under an armchair-audit approach, we develop a framework to compare the financial reports submitted by municipalities to two different agencies: the Ministry of Finance and the respective Court ...
Luiz Otávio Schmall dos Santos +3 more
semanticscholar +1 more source
, 2021 The purpose of this paper is to show the impact that non-governmental organizations (NGOs) have on the evolution of Global Reporting Initiative (GRI). GRI is a sustainability report disclosed by business organizations to meet the demands and interests of
S. Sisaye
semanticscholar +1 more source
The impact of governmental accounting standards on public-sector pension funding
Review of accounting studies, 2020 The funding policy for defined benefit pension plans covering government employees represents an important decision for governments sponsoring those plans. Many state and local government plans have become severely underfunded (e.g., New Jersey, Illinois,
Divya Anantharaman, E. Chuk
semanticscholar +1 more source
Content Analysis of Governmental Accounting Articles from the Beginning to the End of 2020 [PDF]
حسابداری دولتی, 2021 Subject and Purpose of the Article: The subject of this study is to recognizing the content features of articles published in the bi-monthly journal of public accounting affiliated to Payame Noor University from the beginning to the end of 1398.
seyed hesam vaghfi +3 more
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The effect of shared auditors in the supply chain on cost stickiness
China Journal of Accounting Research, 2019 Do supply chain audits have real effects? We focus on the effect of shared auditors in the supply chain on corporate cost stickiness. When a supplier shares auditors with its customers, the shared auditors provide informational advantages for suppliers ...
Chun Cai, Qianwen Zheng, Lei Zhu
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Network Analysis of Accounting Departments of Iranian Governmental Universities [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The aim of this study is to investigate and analyze the communication structure between the accounting departments of Iranian governmental universities. Methods: The method of this research based on the type of data collected and analyzed is a
Reza Taghizadeh +3 more
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, 2020 Studies on how accounting is involved in financial crises and austerity are limited. The context of austerity provides an interesting opportunity to explore the role of accounting in shaping governmental financial resilience, i.e.
C. Barbera, E. Guarini, I. Steccolini
semanticscholar +1 more source
Review and Identify Problems of Compiling the Budget Settlement Report [PDF]
مدیریت دولتی, 2016 According to Article 55 of Islamic Republic of Iran`s constitution, preparing "the budget settlement report" by the Supreme Audit Court in order to enforce the monitoring and control of the financial activities of the government is essential..
Gholam Hossein Nikookar +3 more
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Developing a Model of Human Resource Management [PDF]
حکمرانی و توسعه, 2021 Due to major changes in the activities, procedures, and business of human resource management (HRM) over the past years, the "human resource managers' competency" has been taken into consideration by relevant organizations and associations ...
Majid Nikkhah +2 more
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