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Accrual accounting and the local government budget : a matching evaluation

Raffer, Christian - 2020

The transition from cash to accrual accounting is said to change a government's perception of its budget quite fundamentally. Although an exorbitant number of governments have reformed the mode of accounting at high costs in past years, reliable empirical evidence of consequences on their...

Persistent link: https://www.econbiz.de/10012438189

Quality of personnel via accountants' physical and mental strengths in multinational firms in Vietnam

Tran Manh Dung; Duc Tai Do; Son Tung Ha; Dang Pham Van - In: Management for sustainable and inclusive development in …, (pp. 125-137). 2021

Persistent link: https://www.econbiz.de/10012418774

Digitalization and the challenges for the accounting profession

Gulin, Danimir; Hladika, Mirjana; Valenta, Ivana - In: Proceedings of the ENTRENOVA - ENTerprise REsearch … 5 (2019) 1, pp. 502-511

Accounting profession is traditional profession and accounting rules and principles have been established and are the same for many years. However, globalization of business, stronger regulations and numerous technological solutions and innovations are not bypassing the accounting profession...

Persistent link: https://www.econbiz.de/10012228036

Is there an international convergence in defence burdens? : some initial findings

Arvanitidis, Paschalis A.; Kollias, Chrēstos; … - In: Peace economics, peace science and public policy 20 (2014) 4, pp. 611-620

Persistent link: https://www.econbiz.de/10010510886

An empirical analysis of airline business model convergence

Daft, Jost; Albers, Sascha - In: Journal of air transport management 46 (2015), pp. 3-11

Persistent link: https://www.econbiz.de/10011342706

What about regions in regional science? : an exercise of convergence using different geographic scales of European Union : 53rd ERSA Congress, 27-31 August 2013 - Palermo, Italy

Resende, Guilherme Mendes; Cravo, Túlio - 2013

in the analysis of the convergence process of European Union (EU15) regions by systematically applying a method to … results suggest that convergence pattern of EU regions depends on the spatial scale of analysis and that convergence occurs …

Persistent link: https://www.econbiz.de/10011543405

Structural changes and convergence in EU and in Adriatic-Balkans region

Albu, Lucian-Liviu - 2011

Coming from standard economic growth theory and empirical evidences, we concentrated on the convergence process as a … estimate a typology of the convergence process in the European area. Taking into account the existing differences among sectors … the strategies oriented to achieve a real convergence in EU and further in Adriatic-Balkans region. In this way, we can …

Persistent link: https://www.econbiz.de/10011548145

Regional convergence and economic development in the EU : the relation between national growth and regional disparities within the old and the new member states

Kramar, Hans - 2015

While European integration has substantially contributed to economic convergence between the member states of the EU … towards economic convergence on a national scale between 2000 and 2011, mainly caused by the rapid growth of the most lagging … countries. On a regional scale, however, the process of convergence was much slower and almost came to an end after the …

Persistent link: https://www.econbiz.de/10011481693

Does trade imply convergence? : analyzing the effect of NAFTA & distance on the local convergence in Mexico

Díaz Dapena, Alberto; Fernandez Vazquez, Esteban; … - 2015

activity. Yet little empirical work has assessed the regional convergence impacts of trade. Therefore this paper studies the … regional convergence from trade in Mexico after NAFTA. Unlike previous papers, working with municipal-level data allows to … observe more clearly the convergence patterns across space and to identify the effect of NAFTA, respectively. Result shows …

Persistent link: https://www.econbiz.de/10011483170

Interregional inequality and federal expenditures and transfers in Russia

Torbenko, Alexander M. - 2014

The paper considers the influence of federal government expenditures and transfers on interregional convergence in … period in Russian regions there existed un- conditional beta-convergence, poor regions grew faster than rich ones. This …. Comparing our results to the results of previous research the process of interregional convergence in Russia can be seen. In the …

Persistent link: https://www.econbiz.de/10011504486