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Positioning of accounting research: Evidence from the Colombian universities
Research has become one of the key indicators for positioning universities in rankings, it is also a determining aspect to increase accountability, transparency, and legitimacy at universities.
Jesús Mauricio Flórez-Parra +1 more
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Public–private partnerships (PPP) are complex long-term arrangements used in public infrastructure, public services or public facilities projects. To ensure that PPPs transfer enough risk to the private sector, European directives first and member states’
Vicente Alcaraz Carrillo de Albornoz +3 more
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The Role of Public Accounting and Psychological Factors in Perceived Corruption [PDF]
Subject and Purpose of the Article: The purpose of this study is to investigate public accounting and psychological factors on perceived corruption considering the moderating role of perceived organizational support in the relationship ...
Davar Mohammadi +2 more
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In 2022, the competency‑oriented Public Accounting course at the Faculty of Economic Scien-ces of the National University of Asunción established the hybrid modality as a response to the health emergency caused by Covid‑19 in order to guarantee the ...
Leticia Ana María Riveros Brítez +1 more
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The “greening” of financial public law: reality and margins of progress
Having in mind concerns on climate change, that theme occupies an increasing place in French legal order, in particular in public financial law. Current events provide a perfect illustration of this with an implementation of a “green budget”: a mechanism
Emilie Moysan
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Analyzing the Dimensions of Citizens' Social Participation in Realizing Good Governance [PDF]
Today, governments cannot be established without the enthusiastic presence of the people of a land. Therefore, without their participation and companionship, it will not continue much. Thus , a democratic system is the only main underlie for the real and
Mehdi Asadbak +2 more
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Corporate Social Responsibility Outcomes in Iranian Organizations: Meta-Analysis Approach [PDF]
The purpose of this study is to identify the outcomes of Corporate Social Responsibility (CSR) in Iranian organizations using a meta-analysis approach. This is an applied research and is descriptive in terms of purpose.
Vajhollah Ghorbanizadeh +3 more
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Potencia, perspectivas y retos de la contabilidad del sector público. Una visión académica
La moderna contabilidad pública se ha venido consolidando como un vibrante campo de actuación profesional, políticas públicas, iniciativas multilaterales y desarrollo académico, cuya potencia permitirá cuestionar los fundamentos conceptuales y las ...
Mauricio Gómez Villegas
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Effect of technological advances in the practice of public accounting
This research study aims at analyzing the effect of technological advances in the practice of public accounting in Colombia. This quantitative field study was classified as descriptive, non-experimental and transactional.
Flor Valeria Carmona Henao +1 more
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The influence of financing on results in the pre-university education system [PDF]
Expenditure on the education system plays a significant role in the economy of the public system. In the accounting of educational institutions, special emphasis is placed on the budgeting process, in which the revenues and expenditures of the entities ...
Gabriella Szekeres (Vancza) +1 more
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