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Public sector financial management and democracy quality : the role of the accounting systems
Bisogno, Marco; Cuadrado-Ballesteros, Beatriz - In: Revista de contabilidad : RC-SAR 23 (2020) 2, pp. 238-248
Persistent link: https://www.econbiz.de/10012298281
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Reporting entity in the consolidated financial statements : theory and case study
Carini, Cristian; Teodori, Claudio - In: Tools, strategies, and practices for modern and …, (pp. 65-96). 2020
Persistent link: https://www.econbiz.de/10012146664
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The process of modernization of the public accounting systems in the Central American countries
Araya-Leandro, Carlos Eduardo; Caba Pérez, Carmen; … - In: Tools, strategies, and practices for modern and …, (pp. 97-122). 2020
Persistent link: https://www.econbiz.de/10012146694
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Constraints and stimuli in the implementation of public accounting reform : systematic literature review and future research agenda
Liberato, Margarida Isabel; Paiva, Inna Sousa; … - In: Journal of accounting & organizational change : JAOC 20 (2024) 3, pp. 560-592
Persistent link: https://www.econbiz.de/10014583385
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Public-sector accounting reforms and governmental efficiency : a two-stage approach
Cuadrado-Ballesteros, Beatriz; Bisogno, Marco; Vaia, … - In: The international journal of accounting 57 (2022) 4, pp. 1-31
Persistent link: https://www.econbiz.de/10013389414
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The role of leadership-member exchange relationships in the implementation of the International Public Sector Accounting Standards by Greek public hospitals
Dalla, Konstantia; Lois, Petros; Makrygiannakis, Georgios - In: EuroMed journal of business 18 (2023) 1, pp. 21-33
Persistent link: https://www.econbiz.de/10014325614
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The impact of IPSAS adoption on corruption in developing countries
Tawiah, Vincent Konadu - In: Financial accountability and management 39 (2023) 1, pp. 103-124
Persistent link: https://www.econbiz.de/10014288446
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IPSAS Explained : A Summary of Standards and Principles of International Public Sector Accounting Standards
Berger, Thomas Müller-Marqués - 2018 - 3rd ed.
Intro -- IPSAS Explained -- Foreword -- Contents -- Abbreviations -- I. Introduction: General information about IPSASs …
Persistent link: https://www.econbiz.de/10012123872
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Governmental financial accounting and European harmonisation : case study of Finland
Oulasvirta, Lasse - In: Accounting, Economics, and Law : AEL ; a convivium 4 (2014) 3, pp. 237-263
Persistent link: https://www.econbiz.de/10010474813
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Harmonisation of EPSASs (European Public Sector Accounting Standards) : developments and prospects
Calmel, Marie-Pierre - In: Accounting, Economics, and Law : AEL ; a convivium 4 (2014) 3, pp. 215-236
Persistent link: https://www.econbiz.de/10010474816