This article seeks to understand the reasons for the persistence of corruption in the Brazilian federal government, despite strong public accounting and financial control systems in the country.
Leice Maria Garcia +1 more
doaj +2 more sources
Harmonization of accounting for public sector entities in accordance with the leading international standards: a comparison of Italy and Ukraine [PDF]
In recent years, there have been many reforms in the field of accounting. In the same time, scientists focus on the leading methods of accounting, financial management and economic opportunities for the additional use of accounting tools to ...
Britchenko, Igor +2 more
core +2 more sources
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
doaj
Designing a Conceptual Framework for the Soft Components of Digital Transformation Using Thematic Analysis [PDF]
Background & Purpose: Today, the digital revolution has fundamentally changed the nature of work, organizational boundaries, and the responsibilities of employees of organizations.
Yasaman Modaresi +3 more
doaj +1 more source
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
doaj +1 more source
Abstract Public accountability is the hallmark of modern democratic governance. Democracy remains a paper procedure if those in power cannot be held accountable in public for their acts and omissions, for their decisions, their policies, and their expenditures.
Mark Bovens +5 more
openaire +6 more sources
Influence of environmental factors on the evolution of Romanian public accounting
Using a historiography approach on public accounting, this research add value to this knowledge providing a customization of the environmental influential factors for an emergent context, the Romanian one, in specific historical phases between 1831 and ...
Cristina Silvia Nistor +2 more
doaj +1 more source
Occupation Policy Model with Grounded Theory Approach [PDF]
Extended AbstractAbstractThe aim of the current research is to present a policy model in the field of employment. This research is qualitative-exploratory with the Strauss and Corbin method, applied, interpretive and inductive data approach.
Davoud Hosseinpour +3 more
doaj +1 more source
THE IMPACT OF NEW INFORMATION AND COMMUNICATION TECHNOLOGIES IN PUBLIC INSTITUTIONS ACCOUNTING [PDF]
The studied field has suffered continuous transformation, both in interaction with other scientific fields and in constituent sub-classes, for discovering and understanding more deeply the contemporary economic realities under the impact of major ...
Valentin Ioan UŞURELU +3 more
doaj
Public sector cost accounting and information usefulness in decision-making
This paper explores the use of accounting information at the local and regional government level in Croatia. Accountants provide cost accounting information mainly on request from internal users.
Andrijana Rogosic
doaj +1 more source

