Results 111 to 120 of about 65,905 (304)

The interface between financial accounting and tax accounting: A summary of current research

, 2005
Generally Accepted Accounting Principles (GAAP) and the more recent International Financial Reporting Standards (IFRS) form the basis of the accounting transactions and reports used in taxation accounting.
James, Simon, Alley, Clinton
core  

IPSAS : case study

, 2023
This chapter sets forth the Chapter 9 by presenting the accounting treatment of selected economic transactions. By using a case study of a municipality, specific accounting issues will be worked through using the standards and other pronouncements of the
Christiaens, JohanEB228010005671050000-0003-4939-8331F4249FEE-F0ED-11E1-A9DE-61C894A0A6B4, Lorson, Peter C., Haustein, Ellen, Jorge, Susanaeditor, Lorson, Peter C.editor, Haustein, Elleneditor, Vanhee, ChristopheEB22EB568010012219540000-0002-7917-856XF56AC180-F0ED-11E1-A9DE-61C894A0A6B4   +6 more
core  

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, Simone Severini, Mauro Vigani   +2 more
wiley   +1 more source

Public sector governance and accountability

Critical Perspectives on Accounting, 2013
R. Almqvist, GROSSI, GIUSEPPE, I. van Helden, C. Reichard   +3 more
openaire   +4 more sources

Guest editorial : special issue on public sector reform and accounting change : guest editorial note

, 2008
Purpose: The purpose of this paper is to introduce and review the papers contained in the special issue on accounting and organizational change in the public sector and reflects on their key themes and findings - design, methodology and approach.
Mellett, Howard, Ryan, Christine M., Mellett, Howard James, Ryan, Christine   +3 more
core   +1 more source

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

Agribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó, Eduardo Sánchez‐García, Bartolomé Marco‐Lajara, Luis A. Millán‐Tudela   +3 more
wiley   +1 more source

Environmental accounting in public sector: systematic literature review

Journal of Accounting and Investment
Research 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, Ietje Nazaruddin, Harjanti Widiastuti, Hafiez Sofyani, Arif Wahyu Nur Kholid   +4 more
doaj   +1 more source

Public sector accounting research in malaysia: identifying gaps and opportunities

, 2011
This study aims to identify gaps that exist in academic literatures on public sector accounting (PSA) in Malaysian context. Sixty five journal articles and dissertations dated from year 1981 to 2010 available on the web were extracted.
JawatanKuasa Kerja PSM Institut Perakaunan Negara
core  

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

Agribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

Behavioural public sector accounting research in Indonesia: a literature review

, 2015
The absence of a clear mapping of behavioural public sector accounting signifi cantly motivates the conduct of this study. The role of behavioural accounting in accounting knowledge remains debatable despite the existence of widespread behavioural ...
Farah Nadhirah
core