Results 121 to 130 of about 767,462 (303)
Studi Kasus sebagai Strategi Riset untuk Mengembangkan Akuntansi Sektor Publik
Jurnal Akuntansi dan Auditing Indonesia, 2009 It is undoubtedly recognized that research has an important role in developing theories and practices towards a certain discipline. The existence of a science will stagnate or may disappear without any continuous research, basic or applied research ...
Mahmudi Mahmudi
doaj
Bilanzzweck der öffentlichen Verwaltung im Kontext zu HGB, ISAS und IPSAS [PDF]
, 2008 Die Innemninisterkonferenz der Länder hat sich für eine grundlegende Reform des Gemeindehaushaltsrechts ausgesprochen. Absicht der Reform ist die Abkehr von der verrichtungsorientierten Steuerung der Verwaltung, hin zu einer ergebnisorientierten ...
Stein, Bärbel
core
Agribusiness, EarlyView.ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley +1 more source
The role of cost accounting in the university performance measurement in Portugal [PDF]
Cost accounting is aimed at emphasising those elements of costs and profits of original importance to the management board of an organizational unit. Therefore, cost accounting was initially understood as mere collector of costs and profits, using the ...
Marques, Maria da Conceição da Costa
core +1 more source
Assessing Agricultural Green Total Factor Productivity in Latin America
Agribusiness, EarlyView.ABSTRACT The agricultural sector in Latin America plays a vital role in ensuring food security while impacting the environment. However, there remains a lack of analysis regarding the inputs responsible for pollution within its sub‐technologies. Hence, this article aims to assess agricultural green total factor productivity (TFP) through a novel ...
Tianxiang Li +2 more
wiley +1 more source
Serbia Public Sector Accounting Review
, 2017 The government’s public financial management (PFM) Reform Program 2016-2020 foresees the gradual transition of public sector financial reporting from a cash basis to an accrual basis of accounting and the application of International Public Sector Accounting Standards (IPSAS).
openaire +3 more sources
Analisis Implementasi Kebijakan Akuntansi Pendapatan Pada Pemerintah Kota Malang
Vok@Sindo: Jurnal Ilmu-Ilmu Terapan dan Hasil Karya Nyata, 2018 This study aims to analyze the implementation of income accrual-based accounting policies in Malang City Government. This research is a qualitative research by using descriptive approach.
San rudiyanto, Mirza Dyah Ariyanti
doaj
FINANCIAL REPORTING IN EDUCATION INSTITUTIONS THE IMPLICATIONS OF THE TRANSITION TO ACCRUAL ACCOUNTING [PDF]
. At the beginning of the third millennium, the role of accounting changed fundamentally,including in terms of the major intervention in collecting and treating information used to achieve anefficient management that will support the future evolution of ...
Iuliana Cenar
core
Agribusiness, EarlyView.ABSTRACT Using a lab‐in‐the‐field experiment, we investigate how providing information about food miles and pesticide residue influences willingness to pay (WTP) for potatoes among 407 shoppers in Taiwan, split between a supermarket and a farmers market.
Chiu‐Lin Huang +3 more
wiley +1 more source
PERSEPSI MAHASISWA TERHADAP PELAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS SYIAH KUALA) [PDF]
, 2016 The purpose of this research is to analyze the students' perceptions of financial reporting on the local government. The research type used in this study is correlational research, by using random sampling method 100 accounting students of Syiah Kuala ...
m. chalis
core