Results 261 to 270 of about 380,054 (296)

Accounting, accountability and governance in non-governmental organizations

2023
The chapter commences with a brief introduction to the nature and context of non-governmental organizations. There follows an outline of the general definitional and research approaches which have been adopted by practitioners and academics in the prior literature. Practitioner approaches have largely been influenced by broader New Public Management. A
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International Governmental Accounting Research

2009
Since the 1980s, governmental accounting in many (western industrialised) countries has undergone fundamental changes, most importantly the introduction of accrual accounting at some or all levels of government. This required an adaptation of the relevant accounting standards set by law, by standard setting bodies or by standard setting advisory bodies.
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Political interests and governmental accounting disclosure

Journal of Accounting and Public Policy, 1989
Abstract In this paper, disclosure indexes of municipalities are developed based on the anticipated needs of political groups. Next, disclosure quality relationships are modeled on political and economic incentives of the groups actively involved in governmental processes of municipalities. The results suggest that each group with political power has
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Politics, Accountability, and Governmental Information Systems

2003
Information systems are becoming more involved in politics due to the growth of the World Wide Web, electronic government, and the increasing digitization of information of all kinds. Many information management specialists lack knowledge and experience about how to deal with political aspects of information management, and consequently they are ...
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Recognition Inventories in Governmental Sector Accounting [PDF]

Accounting and Finance, 2013
The Study covers the research of conditions for recognition of inventories in the governmental sector accounting. The comparative analysis has been performed as to the inventories recognition criteria provided by the National Accounting Provisions (Standards) 123 in the public sector - 'Inventories', Accounting Provision (Standard) 9 - 'Inventories ...
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Governmental Accounting

2022
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Capital Assets in Governmental Accounting Reforms [PDF]

, 2003
Although some efforts have been made over the last 20 years, governmental capital assets are still the subject of many unresolved questions. After presenting an overview of the current differing accounting standards or research efforts with respect to governmental capital assets, this paper analyses the criteria of recognition, valuation and disclosure
J. CHRISTIAENS, C. VANHEE
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Development of Governmental Accounting in Croatia

2008
Cash accounting has been traditionally used across the public sector. Since the early 1990es governmental accounting has progressed as a part of an overall public sector management reform known as the New Public Management. The need for achieving greater budgeting transparency urged the implementation of market efficiency principles, good governance ...
Vašiček, Davor, Roje, Gorana, Vašiček, Vesna   +2 more
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Governmental Accountability

2016
Tammie Clary, Clifford McCue
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Trends in development of governmental accounting

2011
U državnom računovodstvu različitih zemalja postoje značajne razlike čime je znatno otežana njihova usporedivost. Trendovi u razvoju državnog računovodstva i financijskog izvještavanja subjekata javnog sektora te budžetiranju ukazuju na proces harmonizacije na globalnoj razini pri čemu harmonizacija podrazumijeva ujednačenu primjenu računovodstvene ...
Dragija Kostić, Martina, Vašiček, Davor, Hladika, Mirjana, Dražić Lutilsky, Ivana   +3 more
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