Specific for public sector, the financial statements there are under the impact of several factors. Characteristic elements of the public sector should be defined and quantified as the impact on financial reporting. IPSASB (The International Public Sector Accounting Standards Board) is concerned...

This paper seeks to address the gap by reporting the results of consulting and research work of the author on the Hungarian civil service. Empirical evidence shows that the decentralized approach of the Hungarian civil service needs certain modification towards more efficient and less politics...

The paper aims to measure the financial performance in local public administration and the main indicators of e-governance. The main objective of the paper is to make a model that demonstrates the impact of the local public administration financial performance on the e-governance. Due to the...

Policy and entrepreneurial communities are increasingly promoting innovation by using prizes but their distinguishing features remain inadequately understood. Models of patents treat winning a patent as winning a prize; other models distinguish prizes primarily as public lump-sum (re)purchase of...

In Romania the development of public sector accounting was initiated in 2002, and enlarged for all public sector entities in 2005, but the transition is a static process although there are many issues that should be changed. Based on Hepworth’s (2003) preconditions of success in adoption...

This research shows the pay gap between public entities in Ecuador. We use the information of Annex Relation Unit of the Internal Revenue Service and the Civil Registry for 2008 and 2009. The study makes a Mincerian model and an analysis by quintiles to find and compare the wage gap between...

This study surveys governance issues in Suriname. It looks at the Constitution, the National Assembly, the executive branch of government (particularly the civil service and budgetary management), the justice sector, local government, civil society and corruption. The study concludes that...