Narrow search
Showing 1 - 10 of 1,335
Cover Image
The impact of quality management systems on the effects of the process approach implementation
Gębczyńska, Alicja; Wolniak, Radosław - In: Economic and Environmental Studies (E&ES) 18 (2019) 4, pp. 1235-1260
extent does it affect the benefits and barriers involved in the process approach implementation? It has been observed that … implementation of the quality system does not automatically guarantee any external benefits resulting from the process orientation …
Persistent link: https://www.econbiz.de/10014485797
Cover Image
Better Safe than Sorry - Individual Risk-free Pension Schemes in the European Union
Peters, Marga - In: Contemporary Economics 6 (2012) 3, pp. 22-37
macroeconomic benefits and would also provide a solid pension program that can enhance mobility. …
Persistent link: https://www.econbiz.de/10010436020
Cover Image
Transitioning to accrual accounting in the public sector
Minovski, Zoran; Hughes, Jesse; Kocevski, Aleksandar - In: Journal of Contemporary Economic and Business Issues 3 (2016) 2, pp. 75-88
, their accounting system differs from the one used by business enterprises, and its development moves towards greater … of the public sector's accounting system over the implementation of the accrual-based accounting in order to reach … results. Accrual accounting provides a comprehensive view of a government's assets and liabilities, and of its financial …
Persistent link: https://www.econbiz.de/10011984738
Cover Image
Modernisation of public sector financial reporting systems in Europe: Challenges and milestones
Svoboda, Michal - In: European Financial and Accounting Journal 11 (2016) 4, pp. 5-16
Many European countries have been carried out a modernization projects in public sector financial reporting since the last two decades. Consequence of a stronger demand for complex, reliable and relevant economic information on government is governments' efforts towards better accountability....
Persistent link: https://www.econbiz.de/10011937462
Cover Image
Disclosure of non-current tangible assets information in local government financial statements: The case of Lithuania
Kanapickiene, Rasa; Keliuotyte-Staniuleniene, Greta - In: Economies 7 (2019) 4, pp. 1-25
The aim of the research is to examine and evaluate the accounting information disclosure quality of the non … an impact on the accounting information disclosure quality. Although the question of Lithuania public sector accounting … information disclosure quality has been relevant since the Public Sector Accounting and Financial Reporting Reform in 2010, this …
Persistent link: https://www.econbiz.de/10013199628
Cover Image
Disclosure of non-current tangible assets information in private sector entities financial statements: The case of Lithuania
Kanapickiene, Rasa; Keliuotyte-Staniuleniene, Greta; … - In: Economies 9 (2021) 2, pp. 1-64
The research aims to examine and evaluate the accounting information disclosure (AID) quality of the non … is created. Based on the national accounting standards' legal requirements, the original checklists were structured, and …
Persistent link: https://www.econbiz.de/10013199816
Cover Image
Conformity of annual reports to an integrated reporting framework: ASE listed companies
Altarawneh, Ghada A.; Al-Halalmeh, Asma’a Omar - In: International Journal of Financial Studies 8 (2020) 3, pp. 1-24
The objectives of this study are to determine the level of conformity between Current Issued Reports (CIRs) and Integrated Report (IR) elements of the Amman Stocks Exchange (ASE) listed companies, as well as to determine whether the investigated corporate characteristics (size, age, quality...
Persistent link: https://www.econbiz.de/10013200297
Cover Image
The relationship between cost system functionality, management accounting practices, and hospital performance
Kludacz-Alessandri, Magdalena - In: Foundations of Management 12 (2020) 1, pp. 223-236
All sophisticated management accounting practices used in hospitals require a functional costing system, which allows … costing system and magement accounting practices and examines how these two constructs impact on hospital performance. The … hospital performance depends on the quality of cost calculation, as well as on management accounting practices. On the other …
Persistent link: https://www.econbiz.de/10012601106
Cover Image
An assessment of auditor's independence on the quality of financial reporting: Evidence from Lagos state parastatals
Okunola, Adesola Olajumoke - In: International Journal of Management, Economics and … 10 (2021) 2-3, pp. 88-109
This study investigated the effect of auditor's independence on the financial reporting quality of Parastatals in Lagos State, Nigeria. A survey was conducted to gather data on auditor's independence and a content analysis procedure was adopted to extract secondary data from the audited...
Persistent link: https://www.econbiz.de/10012794525
Cover Image
Determinants of information users in local public accounting
Ahmad, Syed Raziuddin; Sharma, Raj Bahadur; Ali, Ijaz; … - In: Cogent Business & Management 9 (2022) 1, pp. 1-20
prepare public accounting information based on uniform standards from the fiscal year 2017 and is currently examining how and … by whom the prepared accounting information can be utilized. In the U.S., where accrual accounting has already been … adopted by states and local governments, the Governmental Accounting Standards Board (GASB) has conducted a survey of …
Persistent link: https://www.econbiz.de/10014505610