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Transitioning to accrual accounting in the public sector

Minovski, Zoran; Hughes, Jesse W.; 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/10011588185

Disclosure of non-current tangible assets information in local government financial statements : the case of Lithuania

Kanapickiene, Rasa; Keliuotyte-Staniuleniene, Greta - In: Economies : open access journal 7 (2019) 4/116, 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/10012132101

Regulatory spillovers in common audit markets

Duguay, Raphael; Minnis, Michael; Sutherland, Andrew - 2017

We find that Sarbanes-Oxley (SOX) had two significant effects on the audit market for nonpublic entities. The first short-run effect stems from inelastic labor supply coupled with an audit demand shock from public companies. As a result, private companies reduced their use of attested financial...

Persistent link: https://www.econbiz.de/10011749427

NEEDS OF LOCAL SUSTAINABLE DEVELOPMENT

Lorena, Ionita Predescu; Florin, Radu; Iuliana, Tabirca … - In: Annals of Faculty of Economics 1 (2011) 2, pp. 91-97

In terms of structure of local authorities, we made an analysis of how the principle of sustainable development applies by highlighting the fact that it differs locally in structure and content from the overall development which shall be addressed at national level. Locally, we have identified...

Persistent link: https://www.econbiz.de/10009650865

Aspects of Communication and Reporting in Italian Public Administration: Considerations about Recent Innovations

MIGLIACCIO, Guido - In: REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF … 12 (2011) 4, pp. 640-650

The Italian Public Administration is the subject of ongoing reforms, especially due to the high public debt. After several attempts in recent years, choosing an organizational model similar to that management, overcoming the traditional bureaucratic organization. The new management model...

Persistent link: https://www.econbiz.de/10009421499

INTERNAL CONTROL, CORRUPTION AND MONEY LAUNDERING

IONESCU, Luminiţa; POWER, Mary - In: Annals of Spiru Haret University, Economic Series 2 (2011) 3, pp. 91-97

years, five risks have been designated as “risks to watch”, as survey respondents assessed them with high levels of variance …. Strongly connected to these risks others are important to analyze: corruption, illegal trade and money laundering. There is a …

Persistent link: https://www.econbiz.de/10009493126

DISSEMINATION OF FINANCIAL INFORMATION INTO THE PUBLICSECTOR - AN APPROACH FROM THE VIEW OF THE CENTRAL PUBLIC ADMINISTRATION ENTITIES FROM ROMANIA

Stefanescu, Aurelia; Turlea, Eugeniu - In: Annales Universitatis Apulensis Series Oeconomica 1 (2013) 15, pp. 11-11

The dissemination of financial information into the sector ensures and develops thetransparency and trust of the community into the state entities. In this context, the undertakenqualitative research has as objective to identify the extent to which the entities belonging to thesector of central...

Persistent link: https://www.econbiz.de/10010838742

The role of technical consumption calculation models on accounting information systems of public utilities services operators

FEIES, Gheorghe Claudiu; MATES, Dorel; VIRAG, Nicolae - In: Anale. Seria Stiinte Economice. Timisoara XVIII (2012) May, pp. 42-48

their financial accounting system can be noticed. The asymmetry of these systems is also present, resulting from … organization and specific services, which implies a close link between the financial accounting system and the specialized … information provided by accounting information system stakeholders. …

Persistent link: https://www.econbiz.de/10010641524

A perspective on the whistleblowing intention of internal auditors : an integrated ethical decision-making model

Antoh, Alfiana; Sholihin, Mahfud; Sugiri, Slamet; … - In: Cogent business & management 11 (2024) 1, pp. 1-25

The purpose of this study is to examine the relationship between ethical awareness, ethical judgment, and whistleblowing intention using, as a framework, the integrated ethical decision-making model (I-EDM model). Additionally, this study integrates one of the variables within the theory of...

Persistent link: https://www.econbiz.de/10014536222

How Does the Media Report on Government Performance?

Schiffel, Ottalee - 2017

reason government managers do not publicly report their performance. The Governmental Accounting Standards Board (GASB …

Persistent link: https://www.econbiz.de/10012964931