SOCIAL ACCOUNTING AND THE PUBLIC SECTOR* [PDF]
International Economic Review, 2008 This article contributes to the theory of social accounting. As such, it tries to extend earlier literature on the welfare equivalence of the comprehensive net national product in two main directions, both of which refer to the public sector. One is by considering welfare measurement problems associated with public good provision and redistributive ...
Aronsson, Thomas
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Serbia - public sector accounting review : report on the enhancement of public sector financial reporting [PDF]
, 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 ...
Crnomarkovic, Aleksandar +5 more
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Harmonization of accounting for public sector entities in accordance with the leading international standards: a comparison of Italy and Ukraine [PDF]
, 2018 In recent years, there have been many reforms in the field of accounting. In the same time, scientists focus on the leading methods of accounting, financial management and economic opportunities for the additional use of accounting tools to ...
Britchenko, Igor +2 more
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Investigating the Greek general government accounting reform: The challenging task of staff training [PDF]
Contabilitate şi Informatică de GestiunePurpose – This article explores the status of public sector accounting education in Greece and assesses the readiness of the Greek general government financial employees to implement accrual accounting.
Michalis Bekiaris +2 more
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Designing Mechanisms to Overcome Obstacles in Implementing Public Sector Accounting Standards [PDF]
بررسیهای حسابداری و حسابرسی, 2023 Objective: In the public sector, accounting systems play a crucial role in serving as a means and tool for representation, coordination, and organization, primarily to ensure accountability.
Sedigheh Azizi
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Analysis of per capita revenue in catarinian municipalities according to net current revenue
Revista Ambiente Contábil, 2019 Purpose: The objective of this research was to identify the per capita income in the municipalities of Santa Catarina based on Net Current Revenue and the relation between own revenues, transfers with the capacity of each municipality.
Roberto Zolet +2 more
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European public sector accouting
, 2019 A contabilidade e os relatórios do sector público (PSA) foram objeto de reformas nacionais consideráveis durante as últimas décadas e estão no centro das atenções da Comissão Europeia, que pretende harmonizar os sistemas contabilísticos dos seus Estados-Membros através do desenvolvimento das Normas Europeias de Contabilidade do Sector Público (EPSAS ...
Peter C. Lorson +2 more
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Trends in public sector accounting: an international context
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2019 The national strategy for the modernization of public sector accounting and financial reporting involves the development and implementation of national accounting regulations (standards).
N.I. Tsenkler +2 more
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Phenomenology of the Dominant Environment in Public Sector Accounting Education from the Perspective of Graduates in Public Sector Accounting [PDF]
بررسیهای حسابداری و حسابرسیObjective One of the multifaceted studies that has received less attention in the accounting literature is the topic of public-sector accounting education. In contrast, this topic significantly impacts the advancement of public sector goals.
Sajad Naghdi, Roghayye Jeddi
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Problems and Features of Legal Regulation of Public Institutions’ Activity and their Influence on Formation and Implementation of Accounting Tasks [PDF]
Problemi Ekonomiki, 2016 The article is devoted to an actual problem of studying the features of public institutions’ activity that influence accounting tasks. On the basis of analysis of works by domestic scientists the article identifies features of public institutions as ...
Khorunzhak Nadiya M. +1 more
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