Results 131 to 140 of about 65,905 (304)
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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A stakeholder reporting model for semi-autonomous public sector agencies: the case of the workers' compensation agency in Newfoundland, Canada [PDF]
There is increased public pressure for governments to be more accountable for their actions. A particular area of concern relates to the trend of many governments to delegate responsibility for certain public services to agencies.
Rixon, Daphne Louise
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, 2017 The 19th century and the first decades of the 20th century were particularly important for the development of accounting theory. Various accounting historians have emphasized the key role of Italian scholars during this period (Amaduzzi 2001; Bariola ...
C. Richard Baker +5 more
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Agribusiness, EarlyView.ABSTRACT This paper explores the convergence in on‐farm diversification strategies of agricultural holdings, between remote areas and more central ones. Using Italian farm‐level data, we explore the determinants of diversification strategies across farms.
Gianluca Grilli +2 more
wiley +1 more source
Arguments for introducing accrual based accounting in the public sector
From a long time, accounting for public entities has been on a cash basis, with no change until the '80s when it was considered appropriate that these should move closer to commercial accounting principles practiced in the private sector.
Petre, Mihaela Cosmina +1 more
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Topological Properties of International Commodity Market: How Uncertainty Affects the Linkages?
Agribusiness, EarlyView.ABSTRACT The study aims to explore the network topology of the international commodity market by examining the interconnections among 21 commodity futures across various categories, including energy, precious and industrial metals, and agriculture. We analyze the market structure of these commodity futures under both low and high uncertainty conditions
Ibrahim Yagli, Bayram Deviren
wiley +1 more source
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
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Access to Finance and Innovation in the Canadian Food Processing
Agribusiness, EarlyView.ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source
Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation
During the last decades, several countries worldwide have introduced financial management reforms, as an important part of the New Public Management (NPM) initiative at one or more levels of government sector, by either replacing or transforming their ...
Vasiliou, Dimitrios +2 more
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, 2019 This study investigates the roles of institutional entrepreneurs and stakeholders’ involvement, and their interactions, in enabling the development and adaptation of International Public Sector Accounting Standards (IPSAS) for public sector financial ...
Argento, Daniela, +3 more
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