Results 1 to 10 of about 414,613 (120)

Positioning of accounting research: Evidence from the Colombian universities

open access: yesEstudios Gerenciales, 2022
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
doaj   +1 more source

A Dysfunctional Legal Framework for Failed Public–Private Partnership Projects: Accounting or Economics?

open access: yesSocial Sciences, 2022
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
doaj   +1 more source

The Role of Public Accounting and Psychological Factors in Perceived Corruption [PDF]

open access: yesحسابداری دولتی, 2021
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
doaj   +1 more source

Quantified perception of the effectiveness of the hybrid modality in the learning of students of the public accounting degree at the Faculty of Economic Sciences of the National University of Asunción, 2022

open access: yesPoblación y Desarrollo, 2023
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
doaj   +1 more source

The “greening” of financial public law: reality and margins of progress

open access: yesPrawo Budżetowe Państwa i Samorządu, 2022
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
doaj   +1 more source

Analyzing the Dimensions of Citizens' Social Participation in Realizing Good Governance [PDF]

open access: yesحکمرانی و توسعه, 2023
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
doaj   +1 more source

Corporate Social Responsibility Outcomes in Iranian Organizations: Meta-Analysis Approach [PDF]

open access: yesپژوهش‌های مدیریت عمومی, 2022
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
doaj   +1 more source

Potencia, perspectivas y retos de la contabilidad del sector público. Una visión académica

open access: yesTeuken Bidikay, Revista Latinoamericana de Investigación en Organizaciones Ambiente y Sociedad, 2019
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
doaj   +1 more source

Effect of technological advances in the practice of public accounting

open access: yesRHS Revista Humanismo y Sociedad, 2020
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
doaj   +1 more source

The influence of financing on results in the pre-university education system [PDF]

open access: yesRevista de Studii Financiare, 2021
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
doaj  

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