Results 11 to 20 of about 65,905 (304)
European public sector accouting [PDF]
, 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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SOCIAL ACCOUNTING AND THE PUBLIC SECTOR*
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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Bureaucracy and Corruption in Public Sector Accounting [PDF]
Annals of Spiru Haret University Economic Series, 2014 Bureaucracy and corruption represent major causes of fiscal crises, and structural unemployment all over the world. According to WEF 2014 Global Risk Report, the bureaucracy has a high level in European countries and appreciation is growing that high ...
Luminiţa IONESCU, Florentin CALOIAN
doaj +4 more sources
Making accounting accountable in the public sector
Critical Perspectives on Accounting, 2005 Accounting is conventionally constituted and practised as a quantitative discipline which emphasises the use of money values. Where such values are unavailable or inappropriate, non-money quantifications or qualitative forms of information take precedence.
Garry D. Carnegie, Brian P. West
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Accounting changes in the public sector in Estonia
Business: Theory and Practice, 2010 This paper reviews the implementation of the accrual accounting in the entities of the Estonian public sector. It gives a brief overview of the historical development of governmental accounting theories and examines the introduction of theory-based ...
Juta Tikk
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, 2014 As change sweeps across the public sector, a huge range of accounting and financial management challenges are created.
Budding, Tjerk, +2 more
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Automating the Public Sector and Organizing Accountabilities
Communications of the Association for Information Systems, 2010 The official version of this paper is available on the Communications of the Association for Information Systems website: http://aisel.aisnet.org/cais/vol26/iss1/1/. The AIS owns the copyright to this article and the version below may only be used for not-for-profit purposes.
Smith, Matthew L. +2 more
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Labour market flows: Accounting for the public sector [PDF]
Labour Economics, 2020 For the period between 2003 and 2018, we document a number of facts about worker gross flows in France, the United Kingdom, Spain and the United States, focussing on the role of the public sector. Using the French, Spanish and UK Labour Force Survey and the US Current Population Survey data, we examine the size and cyclicality of the flows and ...
Idriss Fontaine +3 more
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, 2023 : The objective of this study was to analyze the effect of international accounting standards on transparency and accountability in Tanzanian public sector organizations. Data was gathered from the ministry of finance of the state of Anambra.
Dr. Nelsen A. Rahul +2 more
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, 2021 This article describes and shows the development of public sector accounting reforms in Indonesia in strengthening accountability, and creating transparency concerning public sector accounting to help promote better governance. This article also provides
Yuhertiana, Indrawati, Maschuroh, Asvi
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