Results 71 to 80 of about 11,671 (162)
Debt containment rules in the era of true and fair accounting : fiscal leeway between hammer and anvil [PDF]
, 2017 Deviations from modern public sector accounting principles and standards are potentially politically motivated. To avoid jeopardizing adherence to the institutionalized self-constraining debt brake mechanisms, financial flexibility is aimed to be ...
Horni, Pascal +2 more
core +1 more source
The magic shoes of IPSAS: Will they fit Turkey?
Transylvanian Review of Administrative Sciences, 2018 In this study, we seek to further delineate the reasons for the existence of shortfalls in the level of formal and material harmonization regarding the accrual-based rules in International Public Sector Accounting Standards (IPSAS) by analyzing the law ...
Selver Seda ADA, Johan CHRISTIAENS
doaj +1 more source
Harmonization at the European Union: A difficult but needed task [PDF]
New Public Management (NPM) is a cluster of techniques that guide the public sector towards modernization and innovation and accountancy is one of the matters being reformed.
Ana Yetano Sánchez de Muniaín
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First Report of Rhizoctonia solani AG‐1 IA Causing Web Blight of Lablab purpureus in Bangladesh
New Disease Reports, Volume 53, Issue 1, January/March 2026.
S. S. Islam +3 more
wiley +1 more source
The convergence of the Central American countries to International Accounting Standards
Revista de Administração Pública, 2016 : In the last few decades, Central American countries are making a significant effort in order to modernize their governments' legislation both on financial management and systems of financial information.
Carlos Araya-Leandro +2 more
doaj +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
, 2017 Treballs de l'alumnat del Grau de Comunicació Audiovisual, Facultat de Biblioteconomia i Documentació, Universitat de Barcelona, [Metanarratives- Grup VII]. Curs: 2016-2017, Tutor: Josep Rovira.
Míguez, Álvaro +4 more
openaire +1 more source
INTERFERENCES AND LIMITS OF THE ACCOUNTING POLICIES SPECIFIC TO FIXED TANGIBLE ASSETS INTO THE PUBLIC SECTOR ENTITIES IN ROMANIA [PDF]
The convergence and compliance process initiated at international level hasinfluenced also the accounting system of the public sector entities from Romania.
Aurelia Stefanescu +2 more
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Umsetzung der Energiestrategie 2050: Herausforderungen und Chancen für Staat und Wirtschaft [PDF]
, 2016 Sammelband der Reihe "Energy Governance Working Paper" Nr. 1 bis 7Die Energiestrategie 2050 des Bundes definiert anspruchsvolle Ziele. Für deren Erreichung hat der Bundesrat daher unter anderem den Aktionsplan Energieforschung ins Leben gerufen.
Abegg, Andreas +29 more
core +1 more source
Data in BriefThis article presents a data set concerning the effect of human resource and information technology on the readiness of government accountants to implement IPSAS.
Moawiah Awad Alghizzawi
doaj +1 more source