Results 81 to 90 of about 65,905 (304)

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

Labeling Quality or Quantity? The Differential Impact of Geographical Indications on Export Performance in Turkish Agri‐Food Products

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study investigates the impact of geographical indication (GI) certification on the export performance of Turkish agri‐food products by analyzing both trade volume and unit value dynamics. Drawing on monthly data from 2000 to 2024 across 22 GI‐certified products, the research employs product‐level regressions, fixed‐effects panel models ...
Ihlas Sovbetov, Muge Burcu Ozdemir
wiley   +1 more source

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  

Peranan Akuntansi Sektor Publik Terhadap Efektivitas Pengelolaan Pendapatan dan Biaya Pada Enhaii Hotel Bandung

Jurnal Kepariwisataan, 2018
The development of hospitality services is growing rapidly, along with the marry role of investor in the development of the service is no exception to the government, the mechanism of the implementation of hotel financial management in addition managed ...
Nor Ismawanto Choirudin
doaj   +1 more source

Assessing Household Welfare in Response to Rising Food Prices in The Gambia

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study examines how rising food prices affected household welfare in The Gambia using nationally representative data from the 2015/16 Integrated Household Survey (IHS‐3). The analysis reflects household consumption behavior and market conditions prevailing during that period and provides a structural benchmark for understanding ...
Roger Vorsah, Obed Quaicoe, Fafanyo Asiseh, John N. Ng'ombe   +3 more
wiley   +1 more source

Unpacking the Farmland Capitalization Effect of Ethanol Establishment

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT We unpack the impact of expansions in ethanol production—as measured by proximity to newly constructed ethanol plants and capacity expansions—on farmland values using land transaction data from Kansas in combination with modern causal inference techniques.
Gabriel S. Sampson, Jisang Yu
wiley   +1 more source

Handbook of international public sector accounting pronouncements, 2014 edition,vol.2/ International Public Sector Accounting Standards Board

849-1687 hal.: tab.; 22 ...
International Public Sector Accounting Standards Board
core   +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  

Situational Logic Before Strategy: Antenarratives of Export Sustainability in Green MSMEs in Indonesia

Jati
Guided by the premise of situational logic before strategy, this study examines how export sustainability is enacted by green micro, small, and medium enterprises (MSMEs) as an emergent organizational process rather than as the adoption of predefined ...
Resi Ariyasa Qadri, Mila Indriastuti
doaj   +1 more source

Public benefit vs Private entities: A fresh look at accounting principles

, 2006
The analysis evaluates how and whether accounting principles and assumptions developed for the private sector apply to Public Benefit Entities (PBEs). The broad concern is with the standard setter considering whether integration of the two sectors for ...
Van Peursem, Karen A.
core