Results 71 to 80 of about 16,584 (300)
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International Public Sector Accounting Standards Board
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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
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.
Eugeniu Turlea, Aurelia Stefanescu
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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
International Accounting Standards, Budgeting and Controlling in Private and Public Sector
KnE Social Sciences, 2018 The purpose of this article is to present the ability of convergence in budgeting and control mechanisms between Private and Public Sectors, based on the standardization of financial events in accordance with International Accounting Standards (IAS). The necessity arises from the trend –expressed as New Public Management (NPM) theory – of adopting in ...
P Spanos, K Liapis
openaire +1 more source
Kingdom of Bhutan - Public Sector Accounting and Auditing : A Comparison to International Standards
, 2007 The objectives of this report are: (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-founded knowledge as to where local practices stand in
World Bank
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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
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
Public benefit vs Private entities: A fresh look at accounting principles
, 2006 The analysis evaluates how and whether accounting principles and assumptions developed for the private sector apply to Public Benefit Entities (PBEs). The broad concern is with the standard setter considering whether integration of the two sectors for ...
Van Peursem, Karen A.
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