This book focuses on the accounting change processes that drive integrated reporting in the public sector. The …, integrated reporting must follow a specific path of accounting change. The context in which public sector entities operate, and … the unique relationship between the public sector and the environment, redefine the accounting process of change to …

Fachbereiche Wirtschaftswissenschaften, Betriebswirtschaftslehre, Finanz- und Rechnungswesen, Public Management …

Haushalts- und Rechnungswesen. …

beeinflusst. Dabei kommt dem Rechnungswesen eine zentrale Bedeutung zu, da es die notwendigen Daten für wirtschaftliches Handeln … Rechnungswesen" richtet sich in erster Linie an die Studierenden der Fachhochschulen für öffentliche Verwaltung. Darüber hinaus ist …

and legal framework for budgeting, budget preparation and execution, procurement, accounting, reporting, audit and …

Neues Kommunales Finanzmanagement (NKF).- International Public Sector Accounting Standards (IPSAS) -- Entwicklung …. Der Inhalt · Neues Kommunales Finanzmanagement (NKF) · International Public Sector Accounting Standards (IPSAS …) Rechnungswesen· Wirtschaftsprüfer und kommunale Vertreter Die Autorin Dr. Annette Hurlebaus wurde von Prof. Dr. habil. Thomas Hering …

1 Introduction -- 2 The family business -- 3 Earnings management in family firms -- 4 Accounting conservatism in family … firms -- 5 Corporate disclosure in family firms -- 6 The relationship between accounting choice and family business: What is … wide range of accounting choices, including earnings management, accounting conservatism, and financial and non …

This book is designed to meet the needs of CFOs, accounting and financial professionals interested in leveraging the … power of data-driven customer insights in management accounting and financial reporting systems. While academic research in … creation from an Accounting and Finance perspective has received limited attention. The authors aim to fill this gap by …