Similar Search Results

Perceived accountability for local government infrastructure assets: the influence of stakeholders

Siriwardhane, Pavithra; Taylor, Dennis - In: Pacific Accounting Review 29 (2017) 4, pp. 551-572

degree of emphasis placed on accountability dimensions for infrastructure assets (IFAs) as perceived by mayors and chief … accountability for IFAs by the LGAs is influenced by the salience accorded to the demands and needs of public stakeholders (PSs) but … impacted by PS salience, whereas political accountability is impacted by the salience of GS. Thus, it emphasises that the …

Persistent link: https://www.econbiz.de/10014969138

Towards the local government's integrated accountability framework : a critical lesson from socio-environmental issues in Indonesia

Shahib, Habib Muhammad - 2021

Persistent link: https://www.econbiz.de/10012427770

Performance management and Balanced Scorecard : a link for public sector

Nistor, Cristina Silvia; Ştefănescu, Cristina Alexandrina - In: The journal of accounting and management : JAM 6 (2016) 3, pp. 5-25

relevant and meaningful information to stakeholders. For this purpose, the research methodology uses the accountability … performed, searching for a relationship between the accountability index developed and various external factors. The empirical … greater accountability, thus being a support for improvements of digital transparency. …

Persistent link: https://www.econbiz.de/10011757250

Transparency in Portuguese local government : a study of its determinants

Ribeiro, Nuno; Nogueira, Sónia Paula da Silva; … - In: European financial and accounting journal : EFAJ 12 (2017) 3, pp. 191-202

Transparency of public management is fundamental to bringing citizens closer to public managers and as such universally considered an element of good governance. The main aim of this study is to identify the factors determining transparency in public management of Portuguese local authorities....

Persistent link: https://www.econbiz.de/10011820247

Determinant quality of working result of Government Internal Supervisor : study case on local government Indonesia

Natoen, Ardian; Dewata, Evada; Satriawan, Indra; … - In: The journal of accounting and management : JAM 8 (2018) 2, pp. 18-28

Persistent link: https://www.econbiz.de/10012008151

Financial reporting discretion and voluntary disclosure: corporate research and development expenditure in Australia

Percy, Majella - 2000

The aim of this paper is to explain Australian R&D capitalisation and voluntary disclosure. It is argued that the discretionary choices available to management in Australia with respect to the accounting for and the disclosure of R&D expenditure and activities can be explained by the reduction...

Persistent link: https://www.econbiz.de/10009437483

Further Evidence on Empirical Relationships Between Earnings and Cash Flows

Percy, Majella; Stokes, Donald J. - 1992

Recently in Australia, regulations have been proclaimed requiring companies to make cashflow disclosures in addition to earnings disclosures from 30 June 1992. This paper provides evidence on relationships between earnings and cash flow measures and in so doing examines the external validity of...

Persistent link: https://www.econbiz.de/10009437522

Are Physical Capacity Constraints Relevant?: Applying Finance-Economics Theory to a Management Accounting Misconception

Gallagher, Lynn M.; Black, Terry - 1999

A view presented consistently in the management accounting literature is that firms usually operate at full capacity. Because firms are therefore subjected to physical capacity constraints, they frequently have to choose which of their profitable products to produce and in what quantities. The...

Persistent link: https://www.econbiz.de/10009437553

Gains from share realisations: Is it time for a legislated capital gains tax?

Wilkinson, Brett; Tooley, Stuart - 1998

Unlike many other advanced economies, New Zealand does not have an explicit capital gains taxation regime. The distinction between capital and income is therefore of vital significance. An area in which the capital-income distinction is of considerable importance is that of gains and losses...

Persistent link: https://www.econbiz.de/10009437554

Exercising professional judgement in an era of sector neutrality : a study of choices made by New Zealand reporting entities

Tooley, Stuart; Hooks, Jillian - 2006

Since 1992, New Zealand has engaged in a sector-neutral approach to accounting standard setting – where a transaction is accounted for based on its underlying economic nature rather than on the type of entity undertaking it. Underpinned by the premise that GAAP can be generalised across the...

Persistent link: https://www.econbiz.de/10009437787