Results 21 to 30 of about 317 (181)
TECHNOLOGY DEVELOPMENT FOR THE SEPARATION OF MULTILAYER COMPOSITES
Екологія, людина, суспільствоWaste Printed Circuit Boards (WPCBs) are integral components of virtually all electrical and electronic equipment (EEE), forming the structural backbone of the electronics industry.
Гітіс МІЛЯУСКАС +1 more
doaj +1 more source
Studia Universitatis Babeş-Bolyai Negotia, 2016 Nowadays, the implementation of the IPSAS (International Public Sector Accounting Standards) and the perspectives for EPSAS (European Public Sector Accounting Standards) implementation at the European Union level is a severe problem.
Andrei-Razvan CRISAN +3 more
doaj +2 more sources
DESCRIPTIVE ANALYSIS OF IPSAS ADOPTION AND QUALITY OF FINANCIAL REPORTING IN OGUN STATE, NIGERIA
Modern Management ReviewThere are a number of concerns about the quality and usefulness of reports prepared and disseminated by Nigerian public sector. This paper examined the influence of IPSAS adoption on the financial reporting quality in Nigerian MDAs.
Abiodun Abdul-Jeleel AKINWUNMI +4 more
doaj +1 more source
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
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Public sector financial management and democracy quality: The role of the accounting systems
Revista de Contabilidad: Spanish Accounting Review, 2020 Changes in accounting frameworks, such as those based on the adoption of accrual-accounting systems or the implementation of International Public Sector Accounting Standards (IPSAS), are considered to be an important feature of public-sector financial ...
Marco Bisogno +1 more
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Public Administration and Development, EarlyView.ABSTRACT The reform of public institutions has attracted sustained attention in both scholarship and policymaking. Increasingly, however, there is growing recognition that reforms are rarely implemented in an institutional vacuum. Instead, new reforms are layered onto existing arrangements, producing hybrid institutional landscapes shaped by prior ...
Edidiong Bassey
wiley +1 more source
El isomorfismo institucional en la adopción de las IPSAS
Cuadernos de Administración, 2020 La adopción de las IPSAS está siendo impulsada por diversos factores institucionales que llevan a las organizaciones a seguir comportamientos isomórficos. El isomorfismo institucional proviene de distintas influencias (coercitiva, mimética y normativa),
Carlos Augusto Rincón-Soto +1 more
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State Capacity and Path Dependence in Cape Verde's Supreme Audit Institution
Public Administration and Development, EarlyView.ABSTRACT This study examines state capacity and path dependence in the Supreme Audit Institution (SAI) of Cape Verde, focussing on the performance and governance of the Court of Auditors. Drawing on a mixed‐methods longitudinal design covering the period from 2010 to 2024, the analysis combines international governance indicators, documentary analysis,
Ana Lúcia Romão
wiley +1 more source
Malete Journal of Accounting and Finance, 2023 The reliability of public sector financial information is enhanced through an efficient and transparent financial reporting system. The objective of this study was to investigate the effects of International Public Sector Accounting Standard (IPSAS ...
Salaudeen Ibrahim +2 more
doaj
IPSAS Adoption in African countries: Talking or walking the talk [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: How has the diffusion of IPSAS in the African region been influenced by contextual factors, external pressures, and the current status of adoption and implementation across African countries?
Amel Chatti +2 more
doaj +1 more source