Results 11 to 20 of about 120,857,912 (220)

Competition among pressure groups for political influence over the determination of accounting standards [PDF]

, 1998
This paper integrates prior studies of accounting policy choice and lobbying activities by testing the empirical implications of Becker''s (1983) theory of competition among pressure groups for political influence over the determination of accounting ...
Klumpes, P J M
core   +4 more sources

UNINTENDED OUTCOME IN IMPLEMENTING PUBLIC SECTOR ACCOUNTING REFORMS IN ACHIEVING GREATER ACCOUNTABILITY OF GOVERNMENT [PDF]

, 2021
This article describes and shows the development of public sector accounting reforms in Indonesia in strengthening accountability, and creating transparency concerning public sector accounting to help promote better governance. This article also provides
Yuhertiana, Indrawati, Maschuroh, Asvi
core   +1 more source

European Public Sector Accounting

, 2023
Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public
C. Lorson, Peter, Haustein, Hellen, Jorge, Susana   +2 more
core   +1 more source

Impact of International Public Sector Accounting Standards (IPSAS) Adoption on Accountability and Transparency in the Tanzanian Public Sector Organizations

, 2023
: The objective of this study was to analyze the effect of international accounting standards on transparency and accountability in Tanzanian public sector organizations. Data was gathered from the ministry of finance of the state of Anambra.
Dr. Nelsen A. Rahul, CPA David D. Kiwia, CPA Paul L. Ulaya   +2 more
core   +1 more source

A Global Methane Observation System to Reduce Uncertainty for Anthropogenic and Natural Sources and Sinks for Detecting and Attributing Climate Feedbacks

Advanced Science, EarlyView.
Conceptual illustration of a Global Ecosystem Methane Observing System (GEM‐OS) integrating satellites, aircraft, atmospheric networks, and ecosystem measurements to quantify methane emissions from anthropogenic and natural sources. The multi‐scale observing framework improves source attribution, reduces uncertainty in regional methane budgets, and ...
P. Ciais, S. Peng, J. Chang, F. Li, Q. Zhu, K. Yuan, G. Hugelius, H. Li, Y. Cai, F. Chevallier, K. Tibrewal, E. A. Kort, K. Arndt, J. Watts, B. Buma, N. Besic, P. I. Palmer, H. Cadillo‐Quiroz, E. Euskirchen, M. J. Gondwe, A. Hoyt, R. Jackson, S. Malone, D. Monteverde, S. Natali, M. Ramonet, C. Rey‐Sanchez, L. B. Sagang, E. A. G. Schuur, R. Vargas, R. Varner, Z. Zhang, B. Poulter   +32 more
wiley   +1 more source

Public sector accounting reforms in the Indonesian post-Suharto era [PDF]

, 2012
The aim of the study is to understand the institutionalization process of an accrual accounting system in the Indonesian public sector. The data were drawn from three sources: (1) official documents (i.e.
Harun, Harun
core  

The determinants of audit fees - evidence from the voluntary sector [PDF]

, 2000
Given the growing demand for accountability in the public sector, there is a need to begin to investigate audit pricing issues in this sector. This study makes three contributions.
Alan Goodacre, Joanna Stevenson, Stevenson, J., Beattie, Vivien, Beattie, V., Stevenson, J.E., Pratt, K.C., Vivien Beattie, Goodacre, Alan, Stevenson, Joanna, Pratt, K., Goodacre, A., Ken Pratt, Pratt, Ken   +13 more
core   +1 more source

What Really Drives Agri‐Environment‐Climate Measures' Adoption? Mandatory Requirements, Behavioral Traits, and Structural Factors in the CAP Green Architecture

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT To increase farmer adoption of green practices, the EU Common Agricultural Policy includes both mandatory (conditionality) and voluntary instruments (eco‐schemes–ECS– and more demanding, multi‐annual agri‐environment‐climate measures –AECM–). Building on the experiment of Barreiro‐Hurle et al.
L. Sanchez‐Mata, M. Rodríguez‐Entrena, M. Espinosa‐Goded, F. J. Dessart, J. Barreiro‐Hurlé   +4 more
wiley   +1 more source

Promoting Healthier Drinking: Evidence From a Vignette Experiment on Contextual and Informational Drivers of Dealcoholized Wine Choices

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Growing demand for healthier beverages is driving innovation in the wine sector, with dealcoholized wine emerging as a promising alternative. However, little is known about the contextual conditions under which consumers would choose dealcoholized wine, particularly in countries with strong wine traditions. To fill this gap, this work examines
Giovanna Piracci, Giulia Maesano, Leonardo Casini, Maurizio Canavari, Marija Cerjak   +4 more
wiley   +1 more source

Keeping Pace or Falling Behind? The Depth of Latin American Trade Agreements

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This article examines whether Latin American countries are keeping pace with global trends in trade agreement depth or falling behind. Using 681 agreements (1970–2019), we develop the Depth Index of Trade Agreements (DITA) to weight provisions endogenously through factor analysis based on co‐occurrence patterns.
Raphael Gomes da Silva, Fernanda Aparecida Silva, Lia Nogueira   +2 more
wiley   +1 more source