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Development of Governmental Accounting in Croatia
2008Cash 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 +2 more
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Shades of governmental financial reporting with a national accounting twist
, 2016J. Caruana
semanticscholar +1 more source
The Impact of the Changes in Governmental Accountability on the Change in Governmental Revenues
SSRN Electronic Journal, 2022openaire +1 more source
Brazilian Governmental Accounting Reforms: IPSAS and Accrual Accounting Adoption
, 2014R. L. Cardoso +2 more
semanticscholar +1 more source
Accounting in Non-governmental Organisations [PDF]
, 2001 This research investigates the phenomenon of accounting in non-governmental organisations (NGOs). It seeks to understand accounting processes and reporting practices in NGOs and conditions that sustain those processes and practices. NGOs have become important institutions in world affairs but accounting research has not developed interest in their ...
openaire
Are Governmental Accounting Measures Value Relevant to the Citizenry
, 2014P. A. Copley, Edward B. Douthett
semanticscholar +1 more source
Thinking practice: Iteration, peer review, and policy analysis in a governmental accounting class
, 2013Wayne E. Finley, Tammy R. Waymire
semanticscholar +1 more source
GOVERNMENTAL ACCOUNTING IN NORWAY: A DISCUSSION WITH IMPLICATIONS FOR INTERNATIONAL DEVELOPMENT
Financial Accountability and Management, 2008Norvald Monsen
exaly