Results 11 to 20 of about 414,762 (264)
Agora International Journal of Economical Sciences, 2021 Public accounting is the accounting that ensures the highlighting of all collection and payment operations related to public funds. It assesses the obligations of taxpayers, highlights the receipts from these obligations and determines the differences ...
Cristina Ioana Antik
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Public Accountability ICT Support: A Detailed Account of Public Accountability Process and Tasks [PDF]
, 2015 A key objective of open government programs is to promote public accountability by using Information and Communication Technologies ICT to release data on the internal working of public agencies. However, it is not clear how actual accountability such as sanctions or rewards may be achieved from the data disclosed.
Rui Pedro Lourenço +2 more
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Revista de Administração Pública, 2020 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
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Designing a Conceptual Framework for the Soft Components of Digital Transformation Using Thematic Analysis [PDF]
مطالعات منابع انسانی, 2023 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
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Public accountability and the Public Expenditure and Financial Accountability tool: an assessment
International Review of Administrative Sciences, 2015 Since 2005, the Public Expenditure and Financial Accountability tool has been widely used in developing countries and emerging economies to evaluate the performance of public financial management systems. In this article, we assess the strengths and weaknesses of the Public Expenditure and Financial Accountability instrument tool for evaluating public ...
Loozekoot, Andre, Dijkstra, Geske
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, 2009 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
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Influence of environmental factors on the evolution of Romanian public accounting
Journal of Business Economics and Management, 2015 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
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Public sector cost accounting and information usefulness in decision-making
Public Sector Economics, 2021 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
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Public Accounting and Business Accounting: Two Different Upstream
Journal of Accounting and Investment, 2020 Research aims: This article is a persuasive essay, written with motivation to change readers' perceptions of accounting for public organizations, especially government organizations.
Irwan Taufiq Ritonga
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Riset Akuntansi dan Keuangan Indonesia, 2022 High earnings quality can reflect a company’s actual performance. Stakeholder needs high earnings quality as earnings information is used for decision-making by stakeholder. This study investigates the effect of fair value, diversification, and financial
Javier Reynold Prisadi, Amrie Firmansyah
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