Results 71 to 80 of about 767,462 (303)

European Public Sector Accounting Standards (EPSAS) – Opportunities and Challenges in European Public Sector Accounting. Insights from Literature [PDF]

Ovidius University Annals: Economic Sciences Series
The present paper aims at identifying the current state in the development of the European Public Sector Accounting Standards (EPSAS) framework, in the context of the prior existence and the widely recognized global accounting standards for governments
Ioana Gemenel , Teodora Maties (Cucerzan)   +1 more
doaj  

IMPLEMENTATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS BY DEVELOPING COUNTRIES

Економіка та суспільство
The purpose of the article is to provide a comprehensive understanding of the implementation of International Public Sector Accounting Standards (IPSAS), drawing on case studies and empirical evidence.
Bohdan Zasadnyi, Natalia Konovalenko
doaj   +1 more source

Contingency factors public sector accounting [PDF]

Poslovna ekonomija, 2017
The author of this paper, on basis of analysis of four health organizations, has presented how just a few independent business factors can influence and do influence the financial situation of an indirect budget user. An inextricable set of balances of goods suppliers for consumables, energents and many other suppliers and obligations is formed along a
openaire   +1 more source

Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes, Amanda M. Countryman, Dustin L. Pendell   +2 more
wiley   +1 more source

Temperature and Farm Labor in Nigeria

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT We estimate the impact of temperature shocks on the composition of farm labor in rural Nigeria using a nationally representative household panel survey. Leveraging plausibly exogenous year‐to‐year variation in growing season temperatures, we find that warmer temperatures significantly alter farm labor composition, prompting a substantial shift
Andu Berha
wiley   +1 more source

Good governance and corruption in local governments: The role of internal control and audit

Jurnal Akuntansi dan Auditing Indonesia
This study investigates the effects of internal controls, internal audit functions, audit opinions, and capital expenditures on corruption in local governments. Using a panel dataset of 519 local governments over the 2018–2022 period (2,595 observations)
Farhan Shidqi, Zef Arfiansyah
doaj  

ACCRUAL ACCOUNTING, FOUNDATION FOR THE FINANCIAL REPORTING INTO THE PUBLIC SECTOR ENTITIES [PDF]

The development of the accounting system of the public sector entities atmondial level has focused on taking up the accrual accounting as foundation for the financialreporting and totally or partially giving up the cash accounting.
Aurelia Stefanescu, Eugeniu Turlea
core  

Synergies in Agricultural Biodiversity Conservation: Decomposing the Interaction Between Nature Parks and Agri‐Environment Schemes

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Understanding how policy instruments with overlapping goals interact is crucial for leveraging their synergies. This study explores the mechanisms for regional nature parks (a form of protected areas that impose no restrictions on agriculture) to enhance the adoption of biodiversity‐conserving agri‐environment schemes (AES) in Switzerland ...
Yanbing Wang, Christian Ritzel, Antonia Kaiser, Gabriele Mack   +3 more
wiley   +1 more source

Presentation of Financial Statements According to IPSAS - a Challenge for Professional Accountants

EIRP Proceedings, 2011
The International Public Sector Accounting Standards (IPSAS) is an important step in public sectoraccounting reform. Problems arising in the context of adopting a common language through IPSAS aremultiple and not easy to prove their usefulness ...
Carmen Cretu, Carmen Sirbu, Victoria Gheonea, Nicoleta Constandache   +3 more
doaj  

Devolved school-based financial management in New Zealand : observations on the conformity patterns of school organisations to change [PDF]

, 2003
This paper examines the intent and consequences of ‘new’ financial management (the ‘New Public Financial Management’) (NPFM) procedures invoked to facilitate a macro-micro interface within the context of the significant administrative reform of the New ...
Guthrie, J., Tooley, S.
core