Search Results - person:"Dabbicco, Giovanna"

The measurement of income and expenditure : comparing public accounts and national accounts

Dabbicco, Giovanna; Caruana, Josette - In: Measurement in public sector financial reporting : …, (pp. 105-129). 2023

Persistent link: https://www.econbiz.de/10014287592

The potential role of public sector accounting frameworks towards financial sustainability reporting

Dabbicco, Giovanna - In: Financial sustainability of public sector entities : …, (pp. 19-40). 2019

Persistent link: https://www.econbiz.de/10012010878

The development of EPSAS : contributions from the literature

Caruana, Josette; Dabbicco, Giovanna; Jorge, Susana … - In: Accounting in Europe 16 (2019) 2, pp. 146-176

Persistent link: https://www.econbiz.de/10012177174

Building legitimacy for European public sector accounting standards (EPSAS)

Dabbicco, Giovanna; Steccolini, Ileana - In: International Journal of Public Sector Management 33 (2019) 2/3, pp. 229-245

Purpose: The purpose of this paper is to look at the European public sector accounting standards (EPSAS) project development path to explore how governance and legitimacy issues intertwine when a new standard-setting system is developed. Design/methodology/approach: A qualitative interpretative...

Persistent link: https://www.econbiz.de/10012071446

The reconciliation of primary accounting data for government entities and balances according to statistical measures : the case of the European excessive deficit procedure table 2

Dabbicco, Giovanna - In: OECD journal on budgeting (2013) 1, pp. 31-43

Persistent link: https://www.econbiz.de/10010243674

The reconciliation of primary accounting data for government entities and balances according to statistical measures: The case of the European Excessive Deficit Procedure Table 2

Dabbicco, Giovanna - In: OECD Journal on Budgeting 13 (2013) 1, pp. 31-43

This article examines the scope and size of adjustments made by statisticians on source data from public accounting systems in EU member states to reach harmonised statistical measures. The article focuses on EDP Table 2 which shows the reconciliation from cash/cash modified or accrual public...

Persistent link: https://www.econbiz.de/10011007551