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Search: subject:"Accrual basis"
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Public accounting
6
Öffentliches Rechnungswesen
6
Accrual basis
4
IPSAS
4
accrual basis
4
Accounting
3
Accruals and deferrals
3
Public budget
3
Rechnungsabgrenzung
3
Rechnungswesen
3
budgetary accounting
3
Öffentlicher Haushalt
3
Accrual
2
Cash Flow
2
Cost
2
ERP
2
Großbritannien
2
Maturity
2
Rückstellung
2
SAP
2
United Kingdom
2
national governments
2
"accrual basis"
1
"cash basis"
1
Accounting methods
1
Accounting policy
1
Accrual Basis Accounting
1
Accrual basis accounting
1
Anglo-American accounting
1
Bilanzpolitik
1
Börsenkurs
1
Cash basis
1
Cash flow
1
Cash-basis IPSAS
1
Comparison
1
Completed-contract Method
1
Contingency factors
1
Corporate profits
1
Debt management
1
Decision
1
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Undetermined
8
Free
3
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Article
13
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Article in journal
9
Aufsatz in Zeitschrift
9
research-article
1
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English
10
Undetermined
3
Author
All
Bekiaris, Michalis
2
Danescu, Tatiana
2
Jones, Rowan H.
2
Markogiannopoulou, Antonia
2
Rus, Luminita
2
Abhishek N.
1
Amiri, Amel
1
Bisogno, Marco
1
Craig, James
1
Cuadrado-Ballesteros, Beatriz
1
Divyashree M. S.
1
Goel, Sandeep
1
Hamza, Sarra Elleuch
1
Jensen, Donald
1
Lande, Evelyne
1
Lüder, Klaus
1
Newberry, Susan
1
Penman, Stephen H.
1
Protal, Marine
1
Vaia, Giovanni
1
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Financial accountability & management : in governments, public services and charities
2
Accounting, Economics, and Law : AEL ; a convivium
1
Annales Universitatis Apulensis Series Oeconomica
1
Australasian accounting business and finance journal : AABF
1
Construction Management and Economics
1
Journal of Public Budgeting, Accounting & Financial Management
1
Journal of accounting & management information systems : JAMIS
1
Journal of accounting and auditing : research & practice ; JAARP
1
Journal of public budgeting, accounting & financial management
1
The international journal of accounting
1
Vision : journal of Indian taxation
1
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ECONIS (ZBW)
9
RePEc
2
BASE
1
Other ZBW resources
1
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The transition to IPSAS standards: the extent of adoption and the influence of institutional, contingency and economic network factors
Amiri, Amel
;
Hamza, Sarra Elleuch
- In:
Journal of accounting & management information systems …
19
(
2020
)
2
,
pp. 215-251
Persistent link: https://www.econbiz.de/10012388735
Saved in:
2
Enterprise resource planning system reforms of European Union member states in association with central government accrual accounting and IPSAS adoption
Bekiaris, Michalis
;
Markogiannopoulou, Antonia
- In:
Journal of public budgeting, accounting & financial …
35
(
2023
)
1
,
pp. 115-140
Persistent link: https://www.econbiz.de/10013553448
Saved in:
3
Public-sector accounting reforms and governmental efficiency : a two-stage approach
Cuadrado-Ballesteros, Beatriz
;
Bisogno, Marco
;
Vaia, …
- In:
The international journal of accounting
57
(
2022
)
4
,
pp. 1-31
Persistent link: https://www.econbiz.de/10013389414
Saved in:
4
Enterprise resource planning system reforms of European Union member states in association with central government accrual accounting and IPSAS adoption
Bekiaris, Michalis
;
Markogiannopoulou, Antonia
- In:
Journal of Public Budgeting, Accounting & Financial …
35
(
2022
)
1
,
pp. 115-140
Purpose This paper examines the enterprise resource planning (ERP) systems of 27 European central governments and the governments' respective information technology (IT) reforms, facilitator role and association with accrual accounting reforms as premise of the International Public Sector...
Persistent link: https://www.econbiz.de/10014895046
Saved in:
5
Public sector accounting system : a conceptual analysis
Abhishek N.
;
Divyashree M. S.
- In:
Vision : journal of Indian taxation
6
(
2019
)
2
,
pp. 25-36
Persistent link: https://www.econbiz.de/10012212774
Saved in:
6
COMPARATIVE STUDY ON ACCOUNTING MODELS "CASH" AND "ACCRUAL"
Danescu, Tatiana
;
Rus, Luminita
- In:
Annales Universitatis Apulensis Series Oeconomica
2
(
2013
)
15
,
pp. 7-7
or receipt thereof, as soon as they occur. There are twobasic models of accounting:
accrual
basis
and cash basis. In the …
Persistent link: https://www.econbiz.de/10010838756
Saved in:
7
The earnings management motivation : accrual accounting vs. cash accounting
Goel, Sandeep
- In:
Australasian accounting business and finance journal : AABF
10
(
2016
)
3
,
pp. 48-66
Persistent link: https://www.econbiz.de/10011599067
Saved in:
8
The use of accrual accounting in New Zealand’s central government : second thoughts
Newberry, Susan
- In:
Accounting, Economics, and Law : AEL ; a convivium
4
(
2014
)
3
,
pp. 283-297
Persistent link: https://www.econbiz.de/10010474794
Saved in:
9
The impact of accounting models in management decision
Danescu, Tatiana
;
Rus, Luminita
- In:
Journal of accounting and auditing : research & …
(
2014
),
pp. 1-17
Persistent link: https://www.econbiz.de/10011594087
Saved in:
10
A comparison of budgeting and accounting reforms in the national governments of France, Germany, the UK and the US
Jones, Rowan H.
;
Lande, Evelyne
;
Lüder, Klaus
;
Protal, …
- In:
Financial accountability & management : in governments, …
29
(
2013
)
4
,
pp. 419-441
Persistent link: https://www.econbiz.de/10010202134
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