Income Originating in the State and Local Sector [PDF]
In this paper we develop an accounting framework for the state and local sector which is consistent with the accounting framework for the private sector of the economy.
Charles R. Hulten, Robert M. Schwab
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Should business and non-business accounting be different?: A comparative perspective applied to the new French government accounting standards [PDF]
, 2008 International audienceWith the enactment of the General Law of Finances of 2001 (LOLF, 2001), the French Government introduced a new set of accounting standards shaped by an explicit conceptual framework.
Biondi, Yuri
core +4 more sources
Agribusiness, EarlyView.Abstract World markets for quality differentiated agri‐food products are highly competitive, presenting significant challenges for firms aiming to compete effectively. Government agencies and business organizations often implement various export promotion policies to address these challenges.
Nicolás Depetris‐Chauvin +1 more
wiley +1 more source
Environmental accounting in public sector: systematic literature review
Journal of Accounting and InvestmentResearch aims: The literature on Environmental Accounting (EA) in the public sector is scarce, unlike in the private sector. Hence, this study aims to ascertain the trajectory of EA research in the public sector and extract insights from prior research ...
Evi Rahmawati +4 more
doaj +1 more source
Public sector managers handling accounting data : a UK framework validated in Spain. [PDF]
A group of Spanish researchers wanted to understand how public sector managers were affected by the accounting systems that provide their data and how such managers used the data at a time when Government policy sought to reduce cash expenditures.
Gago Rodríguez, Susana, Purdy, Derek E.
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Agribusiness, EarlyView.Abstract Nucleus outgrower schemes are contractual arrangements where well‐resourced large‐scale farmers (nucleus farmers) are empowered by development support agencies to take charge of smallholder farmers, by providing them with market access and the necessary training on agronomic practices and farm inputs for production.
Dominic Tasila Konja, Awudu Abdulai
wiley +1 more source
Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework [PDF]
Purpose – In an attempt to promote efficiency, effectiveness and economy in health service production, the Greek government imposed in 2003 an accrual basis financial and cost accounting system in all public hospitals of the National Health System (NHS).
Eriotis, Nikolaos, Stamatiadis, Filippos
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Rancangan Penyusunan Sistem Informasi Akuntansi pada Pemerintah Daerah Guna Meningkatkan Good Governance dan Tata Pelaporan yang Sesuai dengan Standar Akuntansi Sektor Publik (Studi Kasus di Pemerintah Kabupaten Sukoharjo) [PDF]
, 2015 The problem to be solved in this study is how suitability of financial management with government accounting standards, how compliance with the legislation in force, and how the implementation of accounting information systems that exist in Sukoharjo ...
Ariyanto, J. (Jonet) +2 more
core +1 more source
Foreign labor, peer‐networking and agricultural efficiency in the Italian dairy sector
Agribusiness, EarlyView.Abstract While the presence of immigrants in the agricultural sector is widely acknowledged, the empirical evidence on its economic consequences is lacking, especially from a microeconomic perspective. Using the Farm Accountancy Data Network panel data for Italian dairy farms in the period 2008–2018, the present study investigates the relationship ...
Federico Antonioli +2 more
wiley +1 more source
Measuring compliance with the Golden Rule [PDF]
The golden rule of public finance is based upon the notion that intergenerational equity requires that the cost of public expenditures be spread over time in a manner that reflects the intertemporal distribution of the benefits generated by those ...
Marc Robinson
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