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Accounting as a Technology of Government in the Portuguese Empire : The Development, Application and Enforcement of Accounting Rules During the Pombaline Era (1761-1777)
Gomes, Delfina - 2013
This study of the interrelations of accounting and the State portrays accounting as a technology of government to effectively enact “practical action” (Snook, 2000: 186) at a distance in the Portuguese Empire. The study examines the development, application and enforcement of accounting...
Persistent link: https://www.econbiz.de/10013085857
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International Public Sector Accounting Standards (IPSAS)
Christiaens, Johan; Neyt, Simon - In: Public sector accounting, (pp. 23-62). 2015
Persistent link: https://www.econbiz.de/10010399674
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Group Participation in Governmental Accounting Standards Setting : A Cluster Analysis
Feroz, Ehsan H. - 2018
Persistent link: https://www.econbiz.de/10012746616
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Stakeholder participation in the governmental accounting standard-setting process
Kidwell, Linda; Lowensohn, Suzanne L. - In: Journal of public budgeting, accounting & financial … 30 (2018) 2, pp. 252-268
Persistent link: https://www.econbiz.de/10012056587
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Reflections of women standard setters in the United States
Baudot, Lisa; Convery, Amanda M.; Kaufman, Matt - In: Accounting horizons : a quarterly publication of the … 38 (2024) 1, pp. 39-48
Persistent link: https://www.econbiz.de/10014508039
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Participation in the process of setting Public Sector Accounting Standards : the case of IPSASB
Kidwell, Linda A.; Lowensohn, Suzanne L. - In: Accounting in Europe 16 (2019) 2, pp. 177-194
Persistent link: https://www.econbiz.de/10012177175
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Analysis of changing institutional environments, new accounting policies, and corporate governance practices in Portugal
Gueifão, Gabriela; Gulamhussen, Mohamed Azzim - In: Law, corporate governance, and accounting : European …, (pp. 175-189). 2011
Persistent link: https://www.econbiz.de/10009161538
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Implementing accrual accounting in the public sector
Cavanagh, Joe; Flynn, Suzanne; Moretti, Delphine - 2016
This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note...
Persistent link: https://www.econbiz.de/10011552679
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The economic effects of new PPP accounting treatments : a critical analysis of the IPSAS 32
Moscariello, Nicola; Cinque, Ettore - In: Global business & economics review 18 (2016) 3/4, pp. 310-319
Persistent link: https://www.econbiz.de/10011665291
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Does every accounting issue need a solution?
Hombach, Katharina; Sellhorn, Thorsten - In: Accounting and business research 52 (2022) 5, pp. 540-561
Persistent link: https://www.econbiz.de/10013362779