Results 21 to 30 of about 767,462 (303)
Harmonisation efforts in the field of accounting of public sector
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011 Increasing requirements for financial reporting of public sector led to a need to create a system that would provide relevant and reliable information for management of accounting entities of public sector and also to increase the quality of accounting ...
Milena Otavová
doaj +1 more source
Factors That Influence the Development of Governmental Accounting in Malaysia
Asian Journal of Accounting Perspectives, 2008 Governmental accounting is affected by its context, which includes economic development, political stance and individual perceptions. Change and development in government accounting is often associated with public sector reforms.
Zakiah Saleh
doaj +7 more sources
Public Management Review, 2015 Accountability mechanisms are among the most important means with which govern- ments guard and improve the performance of public sector organizations. However, research documents a plethora of accountabil- ity-failures. A key issue is: how can public sector accountability become more effective?
openaire +2 more sources
PersepSi Akuntansi Sektor Publik versus Akuntansi Pemerintahan
Jurnal Ilmiah Bisnis dan Ekonomi Asia, 2018 Perceptions that are disseminated in Indonesian government accounting teaching are government accounting substitutes for public sector accounting.
Kariyoto Kariyoto
doaj +1 more source
IMPLEMENTATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS): VARIABLES AND CHALLENGES, ADVANTAGES AND DISADVANTAGES [PDF]
Annals of the University of Petrosani: Economics, 2022 International Public Sector Accounting Standards (IPSAS) are developed by the International Public Sector Accounting Board (IPSAB) and aim to harmonize international accounting in the public sector.
IULIANA CENAR, ECATERINA CIOBAN
doaj
Challenges for European Public Sector Accounting [PDF]
Accounting, Economics, and Law: A Convivium, 2017 Abstract This article is based upon the transcript of a speech given at the international workshop on “Which accounting regulation for Europe’s economy and society?” held at the European Parliament, Strasbourg, on May 20, 2015, in tribute to Mr Jérôme Haas (1963–2014), first chairman of the Accounting Standards Authority of France (ANC).
openaire +2 more sources
Aging and Cancer, EarlyView.ABSTRACT As global populations age, cancer is increasingly becoming a leading cause of morbidity and mortality among older adults, particularly in low‐ and middle‐income countries (LMICs). Despite accounting for the majority of new cancer cases and deaths, older individuals remain underrepresented in cancer research, clinical guidelines, and health ...
Ibrahim Bidemi Abdullateef +2 more
wiley +1 more source
Assessment of the level of transformation of information support for public finance management
Економіка, управління та адміністрування, 2023 In the conditions of a war of liberation, the issues of financing defense capabilities and ensuring the fulfillment of social functions of the state are extremely complicated.
S.V., S.V. , V.M.
doaj +1 more source
Applying an Ethical Lens to the Treatment of People With Multiple Sclerosis
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT The practice of neurology requires an understanding of clinical ethics for decision‐making. In multiple sclerosis (MS) care, there are a wide range of ethical considerations that may arise. These involve shared decision‐making around selection of a disease‐modifying therapy (DMT), risks and benefits of well‐studied medications in comparison to
Methma Udawatta, Farrah J. Mateen
wiley +1 more source
Yearbook of Swiss Administrative Sciences, 2012 This paper addresses the evolving relationship between accounting and budgeting in the public sector. At the lowest stage, accounting has no influence over budgeting, it then tracks the flow of budgetary resources, and furthermore compares actual with ...
Jens Heiling, James L. Chan
doaj +1 more source