Results 71 to 80 of about 417,201 (254)
International Public Sector Accounting Standards and economic growth: An international study of IPSAS adoption and experience [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: What impact has the implementation of International Public Sector Accounting Standards (IPSAS) had on gross domestic product (GDP) growth in countries that have fully adopted these standards?
Fatma Ben Slama
doaj +1 more source
Professionalism, Staff Competency and Financial Reporting Quality in The Public Sector
Malaysian Management Journal, 2020 The financial reporting quality (FRQ) refers to better information dissemination across different users. It is a critical phenomenon for gauging organizations’ performance and survival.
Maaruf Mustapha
doaj +1 more source
La contribución de la nueva contabilidad publica sobre los efectos de los ciclos políticos en Brasil [PDF]
, 2013 A partir do estudo sobre os efeitos dos ciclos políticos no Brasil, é observado que os governantes tendem a agir de acordo com seus interesses pessoais ou partidários no período eleitoral, a fim de conquistarem o resultado esperado nas urnas. De acordo
Amaral, Guilherme Fernandes +1 more
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Agribusiness, EarlyView.Abstract Nucleus outgrower schemes are contractual arrangements where well‐resourced large‐scale farmers (nucleus farmers) are empowered by development support agencies to take charge of smallholder farmers, by providing them with market access and the necessary training on agronomic practices and farm inputs for production.
Dominic Tasila Konja, Awudu Abdulai
wiley +1 more source
Akofena: Algeria, like many other nations, faces substantial challenges in enhancing the efficiency and transparency of its public sector accounting system. Although global technological advancements and the adoption of accounting digitization are widespread ...
Mohammed Reda BENDOUKHA & Kalloum BOUFELDJA
doaj +1 more source
INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS) ADOPTION AND QUALITY OF FINANCIAL REPORTING IN THE NIGERIAN PUBLIC SECTOR [PDF]
, 2016 The paper examines the impact of IPSAS adoption on the quality of financial reporting in the Nigerian public sector. 164 respondents selected from the account departments of all government ministries under the Lagos State public service were sampled ...
ERIN, Olayinka +3 more
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Foreign labor, peer‐networking and agricultural efficiency in the Italian dairy sector
Agribusiness, EarlyView.Abstract While the presence of immigrants in the agricultural sector is widely acknowledged, the empirical evidence on its economic consequences is lacking, especially from a microeconomic perspective. Using the Farm Accountancy Data Network panel data for Italian dairy farms in the period 2008–2018, the present study investigates the relationship ...
Federico Antonioli +2 more
wiley +1 more source
Results management in the public sector: a critical reflection in the light of IPSAS
Revista Ambiente ContábilPurpose: To critically reflect on earnings management in the government context, focusing on the internationalization process of accounting standards for the public sector.
André Henrique Sousa Barros +2 more
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
ACCRUAL ACCOUNTING, FOUNDATION FOR THE FINANCIAL REPORTING INTO THE PUBLIC SECTOR ENTITIES [PDF]
The development of the accounting system of the public sector entities atmondial level has focused on taking up the accrual accounting as foundation for the financialreporting and totally or partially giving up the cash accounting.
Aurelia Stefanescu, Eugeniu Turlea
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