Misalignment of interest: An actor-network analysis of a government budgeting practice
Asian Journal of Accounting Perspectives, 2021 Research aim: This paper aims at finding an explanation as to why a government budget operates as a ritual, as has been observed in the Sri Lankan Government budgeting practice and many Less Developed Country (LDC) accounting studies. Design/ Methodology/
Chandrasiri Abeysinghe
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International Journal of Academic Research in Accounting, Finance and Management Sciences, 2016 This paper contributes to the discussion of introducing accrual basis accounting to public sector. Less Developed Country (LDC) studies show a failure despite the attempt for a long. Accrual accounting is beneficial compared to cash basis as far as creation of accounting information is concerned.
Chandrasiri ABEYSINGHE +1 more
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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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The future of economic reporting: ecosystem services and biodiversity in government and corporate accounting [PDF]
One EcosystemAn intact, species-rich natural environment forms the basis for human life. It provides clean water, nourishment and sufficient space for a wide variety of activities and experiences.
Karsten Grunewald +4 more
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O planejamento econômico no Brasil: considerações críticas
Revista de Administração Pública, 2012 In the past thirty years, a series of plans have been developed by successive Brazilian governments in a continuing effort to maximize the nation's resources for economic and social growth.
Nelson Mello e Souza
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PRESENTATION OF SPORTING PLAYER’S RIGHTS IN HUNGARIAN AND INTERNATIONAL ACCOUNTING [PDF]
Annals of the University of Oradea: Economic Science, 2015 Incipiently, sport had been a civil activity then sports organizations, clubs, leagues and societies appeared in growing numbers throughout Europe in the 19th century. It had launched only for purposes of pastime and entertainment but it moved to social,
Szoke Reka, Dekan Tamas
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Menggagas Akuntansi Publik Terintegrasi pada Organisasi Sektor Publik
Jurnal Akuntansi Multiparadigma, 2010 The objective of this article is to review accounting system and system of accountability at public sector organization post New Public Management (NPM) implementation, that is assumed to have strong capitalism idea.
Lilik Handajani
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ACCOUNTING AND INFORMATIONAL VALUES OF THE REVENUE AND EXPENDITURE BUDGET IN PUBLIC INSTITUTIONS. CASE STUDY [PDF]
Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural DevelopmentThe transformations that took place in accounting over the last ten years have been profound, the Romanian accounting system being subject to an extensive and serious reform process, in order to adapt it to the new economic, political, legal and, social ...
Daniela CREȚU +3 more
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Zemleustrìj, Kadastr ì Monìtorìng Zemelʹ, 2016 Studied global trends of public administration land use and protection. In particular, zemleohoronni measures in the developed world are implemented through rural development policy, based on the conduct of the common agricultural policy, the creation of
l. Sviridova
doaj
Investigating the relationship between corruption and health system outcomes in Central and Eastern Europe. [PDF]
Eur J Public HealthVarkonyi P +3 more
europepmc +1 more source