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  • Search: subject:"PublicSector"
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Year of publication
Subject
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Public accounting 2,524 Öffentliches Rechnungswesen 2,524 Rechnungswesen 547 Accounting 534 Öffentlicher Sektor 453 Public sector 447 Deutschland 352 Germany 344 Öffentlicher Haushalt 318 Public budget 298 Verwaltungsreform 222 Administrative reform 221 USA 218 United States 213 Finanzkontrolle 186 Local government 184 Kommunalverwaltung 183 Financial audit 182 Wirtschaftsprüfung 182 Fiscal control 181 Neues Steuerungsmodell 170 New public management 168 Accruals and deferrals 160 Rechnungsabgrenzung 160 Öffentliche Ausgaben 153 Public expenditure 150 Public finance 144 Öffentliche Finanzen 144 Kommunalhaushalt 143 Municipal budget 143 Theorie 133 Theory 131 Haushaltsplanung 128 Public budgeting 128 Großbritannien 125 United Kingdom 120 IPSAS 113 Welt 110 World 110 Accounting standards 109
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Online availability
All
Undetermined 590 Free 576 CC license 48
Type of publication
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Article 1,469 Book / Working Paper 1,167 Journal 23 Other 1
Type of publication (narrower categories)
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Article in journal 1,127 Aufsatz in Zeitschrift 1,127 Aufsatz im Buch 300 Book section 300 Graue Literatur 282 Non-commercial literature 282 Working Paper 135 Arbeitspapier 116 Collection of articles of several authors 109 Sammelwerk 109 Amtsdruckschrift 82 Government document 82 Lehrbuch 73 Hochschulschrift 67 Textbook 63 Aufsatzsammlung 57 Thesis 49 Konferenzschrift 30 Bibliografie enthalten 23 Bibliography included 23 Conference proceedings 18 Case study 16 Fallstudie 16 Conference paper 14 Konferenzbeitrag 14 Festschrift 12 Handbook 11 Handbuch 11 Bibliografie 9 Glossar enthalten 9 Glossary included 9 Mehrbändiges Werk 7 Multi-volume publication 7 Aufgabensammlung 5 Reprint 5 Article 4 Guidebook 4 Ratgeber 4 research-article 4 Advisory report 3
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Language
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English 2,075 German 477 French 41 Undetermined 27 Polish 9 Italian 8 Spanish 8 Russian 6 Portuguese 4 Danish 3 Swedish 3 Finnish 2 Hungarian 2 Norwegian 2 Romanian 1 Slovak 1 Serbian 1
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Author
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Lüder, Klaus 47 Budäus, Dietrich 24 Hilgers, Dennis 21 Grossi, Giuseppe 18 Adhikari, Pawan 16 Christiaens, Johan 16 Cohen, Sandra 15 Gomes, Pedro 15 Steccolini, Ileana 15 Jones, Rowan H. 14 Bracci, Enrico 13 Ferry, Laurence 13 Caperchione, Eugenio 12 Henkes, Jörg 12 Kußmaul, Heinz 12 Montesinos, Vicente 12 Robinson, Marc 12 Biondi, Yuri 11 Helden, G. Jan van 11 Lapsley, Irvine 11 Schauer, Reinbert 11 Schuster, Falko 11 Streim, Hannes 11 Caruana, Josette 10 Mussari, Riccardo 10 Timoshenko, Konstantin 10 Bisogno, Marco 9 Chan, James L. 9 Chassamboulli, Andri 9 Jayasinghe, Kelum 9 Mellemvik, Frode 9 Premchand, Arigapudi 9 Vogelpoth, Norbert 9 Khumawala, Saleha B. 8 Lowensohn, Suzanne L. 8 Mutschler, Klaus 8 Polzer, Tobias 8 Reichard, Christoph 8 Stockel-Veltmann, Christoph 8 Brusca, Isabel 7
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Institution
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World Bank 77 World Bank Group 30 OECD 17 USA / General Accounting Office 14 Forschungsinstitut für Öffentliche Verwaltung 12 European Commission / Directorate-General for the Budget 9 Kenya Institute for Public Policy Research and Analysis 7 Weltbank 7 School of Economics and Finance <Brisbane> 6 Internationaler Währungsfonds / Fiscal Affairs Department 5 Deutschland / Bundesrechnungshof 4 Europäische Kommission 4 Europäische Kommission / Generaldirektion Haushalt 4 Institut für Volkswirtschaftlehre, Universität Rostock 4 Institute for the Study of Labor (IZA) 4 Internationaler Währungsfonds 4 Springer Fachmedien Wiesbaden 4 Ungarn / Pénzügyminisztérium 4 Body of European Regulators for Electronic Communications 3 Europäischer Rechnungshof 3 International Monetary Fund / Fiscal Affairs Dept 3 Marokko / Kitābat ad-Daula al-Mukallafa bi't-Taẖṭīṭ wa't-Tanmiya al-Ǧihawīya / Mudīrīyat al-Iḥsā'īyāt 3 Panepistēmio Kypru / Department of Economics 3 Vereinte Nationen / Department of Economic and Social Affairs 3 Vereinte Nationen / Department of Technical Cooperation for Development 3 Administrative Staff College 2 Association de comptabilité nationale <Frankreich> 2 Association of Government Accountants 2 Australian Society of Certified Practising Accountants 2 C. D. Howe Institute 2 Center for Economic and Policy Research (CEPR) 2 Deutscher Gemeindeverlag GmbH 2 Economics Department, Organisation de Coopération et de Développement Économiques (OCDE) 2 Eidgenössische Finanzverwaltung 2 Erich Schmidt Verlag 2 European Commission 2 European Court of Auditors 2 Frankfurter Institut für Wirtschaftspolitische Forschung / Kronberger Kreis 2 Institut Finanzen und Steuern 2 International Monetary Fund 2
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Published in...
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Journal of public budgeting, accounting & financial management 51 Public budgeting & finance 45 Critical perspectives on accounting : an international journal for social and organizational accountability 40 Financial accountability & management : in governments, public services and charities 38 Verwaltung & Management : VM ; Zeitschrift für moderne Verwaltung 37 World Bank E-Library Archive 36 OECD journal on budgeting 34 Accounting, auditing & accountability journal 33 Financial accountability and management 25 Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand 23 Country Financial Accountability Assessment 22 Accounting forum : advancing the interdisciplinary and global connection of accounting research 16 Accounting history review 16 International comparative issues in government accounting : the similarities and differences between central government accounting and local government accounting within or between countries ; Proceedings of the 7th CIGAR Conference 16 Public management review 16 Speyerer Forschungsberichte 15 Accounting, Economics, and Law : AEL ; a convivium 13 Das öffentliche Haushaltswesen in Österreich : Zeitschrift der Gesellschaft für das Öffentliche Haushaltswesen 13 IZA Discussion Papers 13 Journal of accounting and public policy 13 WPg : Kompetenz schafft Vertrauen 13 A World Bank country study 12 Accounting horizons : a quarterly publication of the American Accounting Association 12 Controlling und Performance Management im öffentlichen Sektor : ein Handbuch ; Festschrift für Professor Dr. Dr. h.c. Dietrich Budäus zum 65. Geburtstag 12 Government financial management : issues and country studies 12 International journal of critical accounting : IJCA 12 Neues öffentliches Rechnungswesen : Stand und Perspektiven ; Klaus Lüder zum 65. Geburtstag 12 OECD National Accounts Statistics 12 Public performance & management review 12 Cogent business & management 11 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 11 Global warning : debating international developments in new public financial management 11 Journal of accounting & organizational change 11 Other Financial Accountability Study 11 Schriften zur öffentlichen Verwaltung und öffentlichen Wirtschaft 10 Abacus : a journal of accounting, finance and business studies 9 IMF working papers 9 International journal of economics and financial issues : IJEFI 9 International trends and experiences in government accounting : proceedings of the 9th CIGAR Conference 9 Journal of accounting in emerging economies : JAEE 9
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Source
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ECONIS (ZBW) 2,598 RePEc 31 EconStor 23 Other ZBW resources 7 BASE 1
Showing 1 - 10 of 2,660
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Public-Sector Employment, Wages and Education Decisions
Chassamboulli, Andri; Gomes, Pedro Maia - 2023
the labor force depend crucially on the structure of the labor market. An increase of skilled public-sector wages has a … public-sector job security for skilled and unskilled workers. …
Persistent link: https://www.econbiz.de/10014296745
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Public-sector employment, wages and education decisions
Chassamboulli, Andri; Gomes, Pedro - 2023
the labor force depend crucially on the structure of the labor market. An increase of skilled public-sector wages has a … public-sector job security for skilled and unskilled workers. …
Persistent link: https://www.econbiz.de/10014230176
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Vorschlag zur Ergänzung der Schuldenbremse um eine kaufmännische Sichtweise
Cuny, Reinhard H. - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 105 (2025) 3, pp. 178-184
Die aktuelle Schuldenbremse verhindert notwendige Zukunftsinvestitionen. Dieser Beitrag enthält einen pragmatischen Änderungsvorschlag des Artikel 109 Abs. 3 GG, der im Kern für einen Übergang von der kameralen Betrachtung der Einnahmen und Ausgaben zur kaufmännischen Betrachtung als...
Persistent link: https://www.econbiz.de/10015371316
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2024 Global Report on the Use of Accrual Accounting for Fiscal Management
World Bank - 2025
The report presents an analysis of the adoption and implementation of accrual accounting in the public sector to explore its role in providing information on fiscal sustainability, informing economic analysis, and supporting policy decision-making. The analysis examines the benefits and...
Persistent link: https://www.econbiz.de/10015372435
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The govern(mentality) of financial reporting reform : lessons from UK central government
Stewart, Elaine; Connolly, Ciaran - In: Public management review 27 (2025) 4, pp. 1135-1156
Persistent link: https://www.econbiz.de/10015374379
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Bridging the budget divide : how PEFA assessments and PFM reforms diagnose the budget reliability
Nayak, Dinesh Kumar; Jena, Pratap Ranjan - 2025
Persistent link: https://www.econbiz.de/10015446317
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Little lies, sweet little lies : motivations for municipal financial statement misclassification
Fiorillo, Fabio; Quaresima, Federico - In: Kyklos : international review for social sciences 78 (2025) 2, pp. 607-630
Persistent link: https://www.econbiz.de/10015399739
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Digital transformation and the quality of accounting information systems in the public sector : evidence from developing countries
Hamdy, Arafat; Diab, Ahmed; Eissa, Aref M. - In: International Journal of Financial Studies : open … 13 (2025) 1, pp. 1-22
This study explores how digital transformation affects the accounting and auditing profession and the quality of the accounting information system in governmental units in two developing contexts in the Middle East and North African (MENA) region-Egypt and Saudi Arabia. We collected data by...
Persistent link: https://www.econbiz.de/10015338321
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The role of public auditing in delegated governance
Leixnering, Stephan; Höllerer, Markus A.; Polzer, Tobias; … - In: Journal of accounting and public policy 49 (2025), pp. 1-12
Persistent link: https://www.econbiz.de/10015333603
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Artificial intelligence for financial accountability and governance in the public sector : strategic opportunities and challenges
Aldemir, Ceray; Ucma Uysal, Tugba - In: Administrative Sciences : open access journal 15 (2025) 2, pp. 1-19
This study investigates the transformative capacity of artificial intelligence (AI) in improving financial accountability and governance in the public sector. The study aims to explore the strategic potential and constraints of AI integration, especially as fiscal systems become more complex and...
Persistent link: https://www.econbiz.de/10015337366
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