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Kameralistik versus Doppik : zur Informationsfunktion des alten und neuen Rechnungswesens der Kommunen
Falken, Christine; Schmidt, Mario - 2007
Persistent link: https://www.econbiz.de/10003437006
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The adoption of accrual accounting in Flemish public centres for social welfare : examining the importance of agents of change
Windels, Paul (contributor); Christiaens, Johan (contributor) - 2007
Persistent link: https://www.econbiz.de/10003423902
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Öffentliche Rechnungslegung - von der Kameralistik zur Doppik : Status - Reformen - Perspektiven
Engels, Dieter (ed.); Eibelshäuser, Manfred (contributor);  … - 2010
Persistent link: https://www.econbiz.de/10008667730
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Corporate accounting illusion : double-entry bookeeping and accrual basis solve problems in local governments?
Yamada, Yasuhiro - 2008
Persistent link: https://www.econbiz.de/10003666844
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NRM Eröffnungsbilanz per 1. Januar 2007 : Bericht des Bundesrates über die Anpassung der Bundesbilanz per 1. Januar 2007 an die Grundsätze des Neuen Rechnungsmodells Bund (NRM)
2007
Mit der Einführung des neuen Rechungsmodells des Bundes erscheint die Finanzberichterstattung in grundlegend neu konzipierter Form. Der modulare Aufbau trägt den unterschiedlichen Informationsbedürfnissen Rechnung.
Persistent link: https://www.econbiz.de/10003709476
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Ein neuer Weg in alte Probleme? : die Reform des kommunalen Rechnungswesens am Beispiel der Produktorientierung
Gebke, Jens - 2010
Persistent link: https://www.econbiz.de/10008650096
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Assessing accrual accounting reform in Greek public hospitals : an empirical investigation
Eriotis, Nikolaos; Stamatiadis, Filippos; Vasiliou, … - In: International journal of economic sciences and applied … 4 (2011) 1, pp. 153-183
the government sector reform initiatives in Greece and to present empirical evidence regarding the adoption level of the … reform. The present analysis is based on the results of an empirical survey that took place during 2009. For the purposes of … explanatory and implementation factors of the accounting reform adoption level. The empirical evidence reveals that the level of …
Persistent link: https://www.econbiz.de/10009011110
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Government accounting in the Global South : the design, implementation and use of global solutions for local needs
Wynne, Andy; Lawrence, Stewart - In: Handbook of accounting and development, (pp. 182-205). 2012
Persistent link: https://www.econbiz.de/10009572436
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Different scenarios for accounting reform in non-Anglophone contexts : the case of Japanese local governments since the 1990s
Yamamoto, Kiyoshi; Noguchi, Masayoshi - In: Accounting history : journal of the Accounting History … 18 (2013) 4, pp. 529-549
Persistent link: https://www.econbiz.de/10010223404