Results 221 to 230 of about 7,283,845 (296)

An historical perspective on governmental accounting education

Journal of Accounting Education, 2013
E. Wilson
exaly   +2 more sources

Governmental Accounting. (Book).

The Accounting Review, 1975
Abstract Reviews the book "Governmental Accounting," 5th ed., by Leon E. Hay and R.M. Mikesell.
Earl A. Spiller, James M. Williams
openaire   +1 more source

Governmental Accounting (Book).

The Accounting Review, 1952
Reviews the book "Governmental Accounting," by R.M. Mikesell.
Eugene L. Zieha, Arthur M. Cannon
openaire   +1 more source

Integration of governmental accounting and budget planning: efficiency and transparency in financial management

Revista Metropolitana de Ciencias Aplicadas
Currently, government accounting and budget planning are two fundamental elements in the financial management of all countries. In this sense, the purpose of this study is to analyze the good practices applied in the integration of both disciplines, in ...
Erick Francisco Espinal-Carrillo, Silvia Elizabeth Toaza-Tipantasig   +1 more
semanticscholar   +1 more source

Governmental Accounting in Spain and the European Monetary Union: A Critical Perspective

Financial Accountability and Management, 2000
Vicente Montesinos, JOSÉ Manuel Vela
exaly   +2 more sources

GOVERNMENTAL ACCOUNTING REFORM: EVOLUTION OF THE IMPLEMENTATION IN FLEMISH MUNICIPALITIES

Financial Accountability and Management, 2007
Johan Christiaens, Vincent Van Peteghem   +1 more
exaly   +2 more sources

Governmentality in Accounting and Accountability

2012
This paper examines how the introduction of sustainability accounting has been used by an organization as a means to seek to govern social, economic and environmental issues relating to suppliers. The concept of governmentality and four analytics of government are proposed as a means to examine systematic ways of exercising power and authority.
Spence, Laura J., Rinaldi, Leonardo
openaire   +6 more sources

Whose Accountability? Governmentality and the Auditing of Universities

Parallax, 2004
One of the most interesting aspects of the transformation that has been occurring in universities in the United Kingdom and elsewhere over the past decade and a half has been the extraordinary proliferation of new managerial discourses of ‘accountability’ and ‘excellence’.
Wright, Susan, Shore, Cris
openaire   +2 more sources

Comparative Analysis of Governmental Accounting Diversity in the European Union

Regional Comparisons in Comparative Policy Analysis Studies, 2013
Comparability of governmental financial reporting in the EU presents important problems, as long as the preparation of budget information is not harmonized and National Accounts works as the only reference to verify compliance with stability objectives ...
Rosa Mª Dasí, V. Montesinos, Santiago Murgui   +2 more
semanticscholar   +1 more source

The questionable economics of governmental accounting

Accounting, Auditing & Accountability Journal, 1998
General purpose financial reporting by Australian government entities is claimed to be in the public interest, providing users with information to monitor use of government resources and to make resource allocation decisions. This study argues that these claims to economic usefulness cannot be discharged by the financial reporting procedures.
Patricia Stanton, John Stanton
openaire   +1 more source