Results 31 to 40 of about 65,905 (304)

Towards Convergence of Heritage Accounting Perspectives: The Public Sector and the Private Not-for-Profit Sector

, 2023
Heritage assets (HAs) are important goods or properties that define a country’s culture, history, and identity. Public sector entities are the primary custodians of a nation’s heritage properties; however, many local museums and historic houses are ...
Johan, Christiaens, Natalia, Aversano
core   +2 more sources

The determinants of audit fees - evidence from the voluntary sector [PDF]

, 2000
Given the growing demand for accountability in the public sector, there is a need to begin to investigate audit pricing issues in this sector. This study makes three contributions.
Alan Goodacre, Joanna Stevenson, Stevenson, J., Beattie, Vivien, Beattie, V., Stevenson, J.E., Pratt, K.C., Vivien Beattie, Goodacre, Alan, Stevenson, Joanna, Pratt, K., Goodacre, A., Ken Pratt, Pratt, Ken   +13 more
core   +1 more source

Unraveling fiscal-economic causality: The roles of revenues and expenditure in Indonesia’s growth trajectory

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Public finance literature emphasizes the interdependence between government revenue, expenditure, and economic growth, yet empirical evidence on the dynamic relationships among tax revenue, nontax revenue, and public spending in developing economies ...
Ramadhan Try Adriansyah, Puji Wibowo
doaj   +1 more source

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  

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

IPSAS : which stage is the brazilian public sector accounting in?

, 2023
This article aims to contribute to the visibility of the development process of Government Accounting systems in Latin America, especially Brazil’s case.
Costa, Abimael de Jesus Barros
core   +1 more source

Therapeutic Apheresis in Nigeria: A Multi‐Center Summary of Abstracts From the Inaugural Nigerian Society for Apheresis Scientific Meeting

Therapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Therapeutic apheresis (TA) is an established treatment modality for hematologic, neurologic, and immunologic disorders, yet access remains severely limited in sub‐Saharan Africa. Donor apheresis, including platelet apheresis collection from healthy donors, represents an important complementary modality supporting blood product ...
Nosa Bazuaye, Chimezie Okwuonu, Evelyn Idam, Folasade Adelekan‐Popoola, Shakirat Gold‐Olufadi, Olufunto Olufela Kalejaiye, Abdullateef Ogala, Zinnah Aloziem, Blossom Amamchukwu, Patience Elimia, Mkpoikanabasi Obot‐Obot, Henry Mbakwe, Praises Maduagwuna, Olatunji Akinrodoye, Chiamaka Anyanwu, Benjamin Anyanwu, Adedamola Akinsiku, Oluwatoyin A. Akinsiku, Muzamil O. Hassan, Fatiu A. Arogundade, Olalekan E. Ojo, Homayemem Weli, Jesupelumi Adenihun, Aderemi Adelaja, Ebun Bamgboye, Olalekan Olatise, Ade E. Faponle, Ayoola Odeyemi, Michael Muoka, Stephen Asaolu, Qudrat Busari, Blessing Dawudu, Michael Naiyeju, Rasheed A. Balogun   +33 more
wiley   +1 more source

Third sector accounting and accountability in Australia: anything but a level playing field [PDF]

, 2014
This research report seeks to understand why some Australian not-for-profit organisations make voluntary financial disclosures beyond their basic statutory obligations. Introduction This paper surveys previous work on voluntary information disclosures
Gabriel Donleavy, Donleavy, Gabriel, Ghoorah, Ushi (R18474), Ushi Ghoorah-Hurrychurn   +3 more
core  

Establishing an Apheresis Medicine Program in a Resource‐Constrained Setting: A 5‐Year Experience From Lagos, Nigeria

Therapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Establishing a comprehensive apheresis medicine program in a resource‐constrained setting presents significant structural, financial, and logistical challenges. Despite the growing clinical importance of apheresis services globally, published experience from sub‐Saharan Africa remains sparse.
Folasade Adelekan‐Popoola, Shakirat Gold‐Olufadi, Olufunto Olufela Kalejaiye, Abdullateef Ogala, Rasheed A. Balogun   +4 more
wiley   +1 more source