Results 21 to 30 of about 65,905 (304)
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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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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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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Italian Public Sector Accounting Reform: A Step Towards European Public Sector Accounting Harmonisation [PDF]
Accounting, Economics, and Law: A Convivium, 2017 Abstract This paper discusses post-New Public Management (NPM) approaches to current patterns of public management reforms as a path-dependent phenomenon and as proposing corrective solutions to unintended shortcomings of NPM-inspired reforms.
Mussari, Riccardo, SORRENTINO, DANIELA
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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
doaj
, 2023 To identify the main characteristics of Brazilian cost norms in the public sector from the perspective of Accounting Theory. Therefore, the Brazilian Technical Accounting Standard that deals with the Public Sector Cost Information System (NBC T 16.11 ...
Barbosa, Eliedna de Sousa +7 more
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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
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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?
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