Results 1 to 10 of about 11,671 (162)
Key success factors in implementing international public sector accounting standards [PDF]
Accounting, 2021 There is a worldwide debate regarding the implementation of IPSAS due to the potential obstacles that may face governments when they start moving to the full accrual basis.
Haija, Ayman Ahmad Abu +3 more
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The transition to IPSAS standards: the extent of adoption and the influence of institutional, contingency and economic network factors [PDF]
Contabilitate şi Informatică de Gestiune, 2020 Research Question: the study identifies the reasons behind the country choice between different IPSAS adoption approaches. Motivation: Our motivation is guided by the growing interest in financial reporting for the public sector.
Amel Amiri, Sarra Elleuch Hamza
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The profile of IPSAS-adopters [PDF]
Contabilitate şi Informatică de Gestiune, 2019 Research question: What is the general profile of countries adopting IPSAS in accounting, institutional and economic terms? Motivation: IPSAS are perceived as the benchmark of public sector’s accounting standardization.
Donia Ben Amor, Salma Damak Ayadi
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Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting
CECCAR Business Review, 2023 This paper examines the practical improvement on the quality of financial reporting in the Romanian public institutions after implementing IPSAS. To test our hypothesis, we used a questionnaire addressed to the accounting professionals from the local ...
Elena Alina OLARU (COLBEA)
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Ocena możliwości implementacji standardów IPSAS do systemu rachunkowości podmiotów sektora publicznego w Polsce [PDF]
Zeszyty Teoretyczne Rachunkowości, 2017 Ocena możliwości implementacji standardów IPSAS do systemu rachunkowości podmiotów sektora publicznego w Polsce In recent years, there has been a noticeable increase in activity in the field of standardization of public sector accounting, which has an ...
Aleksandra Szewieczek +1 more
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Is IPSAS implementation related to fiscal transparency and accountability?
BAR: Brazilian Administration Review, 2022 IPSAS implementation is usually seen as a step toward improving the quality of public financial information, accountability, and transparency. However, it is worrying that many governments around the world are involved in the process of implementing ...
Víctor Castañeda-Rodriguez
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Journal of Accounting and Investment, 2023 Research aims: This study aims to test and analyze whether there is an effect of government openness, government financing, economic growth, audit opinion, and prior experience with IFRS in the public sector on the level of local government accounting ...
Ahmad Juanda +2 more
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, 2023 This chapter sets forth the Chapter 9 by presenting the accounting treatment of selected economic transactions. By using a case study of a municipality, specific accounting issues will be worked through using the standards and other pronouncements of the IPSASB.
Haustein, Ellen +3 more
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Cíborgs: res ipsa loquitur [PDF]
Cuadernos Electrónicos de Filosofía del Derecho, 2020 En el presente trabajo analizamos el daño desproporcionado sobre la naturaleza humana causado por el fenómeno cíborg a través de su encaje en la regla res ipsa loquitur, o la cosa habla por sí sola. Por un lado, fundamentamos lo que denominados naturaleza humana haciendo referencia a las iguales capacidades humanas, necesarias en el cumplimiento de ...
openaire +6 more sources
Value relevance of general government national accounts with ESA2010 accrual accounting framework. Association of ESA2010 reporting quality with decision making and accounting standardisation [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Purpose: The necessity for a reliable set of international standards for the compilation of national accounts introduced the accrual accounting framework of the European System of Accounts (ESA 2010).
Michalis Bekiaris +1 more
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