Investigating the Difficulties and Obstacles of Accounting Controllers and Financial Managers in Presenting Final Financial Statements on Due Time [PDF]
حسابداری سلامت, 2013 Introduction: The most important financial report of the government is the total state budget annual performance bill which is prepared and presented by the Ministry of Economic Affairs and Finance.
E. Abbasi, M. Nikpassand, A. Radsaeed
doaj
Yearbook of Swiss Administrative Sciences, 2010 Some Swiss experts argue that there are conflicting goals between IPSAS and fiscal policy. Switzerland uses additional depreciation, besides the amount depreciated on a systematic basis over useful life, in order to balance the income statement. For this
Felix Schuler
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Measuring the Capacity and Capability of Public Financial Management Systems [PDF]
, 2014 The objective of this paper is to measure the capacity and capability of public financial management (PFM) systems and to identify the resulting implications for PFM reform.
Whiteman, John L.
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Design of the Financial Management and Accounting Maturity Model for Public Sector Entities [PDF]
بررسیهای حسابداری و حسابرسی, 2022 Objective: The accounting and financial units play a crucial role in promoting financial reporting systems of the public sector. Reliable and accurate financial accounting and reporting increase accountability, budget control, transparency of financing ...
Ali Rahmani +7 more
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The Efficiency of Developing Country Public Financial Management Systems [PDF]
, 2014 The objective of this paper is to demonstrate a procedure for measuring the technical efficiency of developing country public financial management (PFM) systems using available public expenditure and financial accountability (PEFA) assessments.
Whiteman, John L.
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Explaining the Implementation of Auditing Standard 701 by Independent Auditors and the Reporting Model of Key Audit Matters in Iran: A Mixed Methods Approach Based on Grounded Theory and Structural Equation Modeling [PDF]
مطالعات تجربی حسابداری مالیThe reporting of Key Audit Matters (KAMs) represents a fundamental shift in modern auditing standards, aimed at enhancing the transparency of financial reports and improving communication between auditors and stakeholders.
Sasan Habibi +4 more
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The effects of financial literacy, financial management and saving motives on financial well-being among working women [PDF]
, 2014 The increased cost of living for Malaysians has made individuals and households more aware of the importance of managing their finances. The purpose of this study is (1) to identify the levels of financial literacy, financial management, saving motives ...
Teo, Tze Juen, Sabri, Mohamad Fazli
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Jurnal Tata Kelola dan Akuntabilitas Keuangan NegaraFiscal decentralization (FD) is widely promoted to enhance regional development, yet its environmental implications remain contested. This study examines the conditions under which FD supports or undermines green regional growth, with particular ...
Agus Sriyanto, Sri Murwani
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CHANGING TRENDS IN UKRAINE'S DEMOGRAPHIC SECURITY AS A KEY INDICATOR OF SOCIOECONOMIC STABILITY
Фінансово-кредитна діяльність: проблеми теорії та практики, 2023 The study is devoted to the determination of the assessment of the state and the resolution of demographic security trends in Ukraine according to the methodology, its comparison with integral threshold values, and the determination of the most ...
Bohdan Ilychok +3 more
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Principles for sequencing public financial reforms in developing countries [PDF]
, 2010 A substantial number of developing countries are currently undertaking public financial management (PFM) reforms. A central aspect of such reforms is proper sequencing which is currently highly debated in the donor community.
Bietenhader, Daniel, Bergmann, Andreas
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