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5
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4
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ECONIS (ZBW)
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1
Examining the status of IPSAS adoption at the country level : an analysis of the OECD member states
Bekiaris, Michalis
;
Paraponti, Thekla
- In:
Journal of accounting & organizational change : JAOC
19
(
2023
)
2
,
pp. 296-325
Persistent link: https://www.econbiz.de/10014325408
Saved in:
2
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
Saved in:
3
The extent of awareness for the International Public Sector Accounting Standards in the United Arab Emirates emerging market
Alshehhi, Khulood
;
Alteniji, Jawaher
;
Alshamsi, Shaikha
; …
- In:
International journal of economics and business …
25
(
2023
)
2
,
pp. 210-228
Persistent link: https://www.econbiz.de/10014309154
Saved in:
4
Enterprise resource planning system reforms of European Union member states in association with central government accrual accounting and IPSAS adoption
Bekiaris, Michalis
;
Markogiannopoulou, Antonia
- In:
Journal of public budgeting, accounting & financial …
35
(
2023
)
1
,
pp. 115-140
Persistent link: https://www.econbiz.de/10013553448
Saved in:
5
Die Entwicklung von European Public Sector Accounting Standards (EPSAS) : eine empirische Analyse und Auswertung von Expertenmeinungen
Lorenz, Kevin
-
2022
Persistent link: https://www.econbiz.de/10012696632
Saved in:
6
Die Entwicklung von European Public Sector Accounting Standards (EPSAS) : eine empirische Analyse und Auswertung von Expertenmeinungen
Lorenz, Kevin
-
2022
Der Begriff „European Public Sector Accounting Standards“ (EPSAS) ist eine Bezeichnung für die Idee, einheitliche europäische Rechnungslegungsstandards für den öffentlichen Sektor zu entwickeln. Die EPSAS stehen dabei im Fokus diverser fachlicher Diskussionen bei Bund, Ländern und...
Persistent link: https://www.econbiz.de/10012814796
Saved in:
7
The magic of IPSAS accrual : the real without reality
Mkasiwa, Tausi Ally
- In:
International journal of public sector management
35
(
2022
)
6
,
pp. 692-706
Persistent link: https://www.econbiz.de/10013411936
Saved in:
8
Governmental accounting and budgeting in Malta and Poland : a different dance to the same tune
Kowalczyk, Magdalena
;
Caruana, Josette
- In:
International journal of public sector management
35
(
2022
)
7
,
pp. 783-805
Persistent link: https://www.econbiz.de/10013411966
Saved in:
9
Accounting as a technology of neoliberalism : the accountability role of IPSAS in Nigeria
Bakre, Owolabi M.
;
McCartney, Sean
;
Fayemi, Simeon Olufemi
- In:
Critical perspectives on accounting : an international …
87
(
2022
),
pp. 1-15
Persistent link: https://www.econbiz.de/10013549732
Saved in:
10
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
Saved in:
11
Modern approaches, recording methods, and international regulations on public accounting
Arslan, Öznur
- In:
Contemporary issues in public sector accounting and auditing
,
(pp. 157-171)
.
2021
Persistent link: https://www.econbiz.de/10012804023
Saved in:
12
Public sector accounting and the sustainability of public finance among accounting bases, harmonization, and flexibility concerns
Giosi, Alessandro
- In:
Accountability, ethics and sustainability of …
,
(pp. 155-173)
.
2020
Persistent link: https://www.econbiz.de/10012134714
Saved in:
13
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
Saved in:
14
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
Saved in:
15
Harmonisation, a road to the public sector accounting modernisation?
Mihuţ, Marius Ioan
;
Crisan, Andrei-Razvan
- In:
International journal of economics and accounting : IJEA
9
(
2020
)
3
,
pp. 221-237
Persistent link: https://www.econbiz.de/10012508226
Saved in:
16
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
Saved in:
17
The profile of IPSAS-adopters
Amor, Donia Ben
;
Damak Ayadi, Salma
- In:
Journal of accounting & management information systems …
18
(
2019
)
2
,
pp. 262-282
Persistent link: https://www.econbiz.de/10012098892
Saved in:
18
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
Saved in:
19
Governmental financial reporting reforms and relationship marketing : an analysis of international public sector accounting standards implementation
Babatunde, Shakirat
- In:
Journal of promotion management : innovations in …
25
(
2019
)
5
,
pp. 700-721
Persistent link: https://www.econbiz.de/10012179059
Saved in:
20
Public sector accounting system : a conceptual analysis
Abhishek N.
;
Divyashree M. S.
- In:
Vision : journal of Indian taxation
6
(
2019
)
2
,
pp. 25-36
Persistent link: https://www.econbiz.de/10012212774
Saved in:
21
Adoption of international Public Sector Accounting Standards in public sector of developing economies : analysis of five South Asian countries
Wang, Zhuquan
;
Miraj, Javed
- In:
Research in world economy
9
(
2018
)
2
,
pp. 44-51
Persistent link: https://www.econbiz.de/10012230992
Saved in:
22
Pension obligations in the European Union : a case study for accounting policy
Biondi, Yuri
;
Boisseau-Sierra, Marion
- In:
Accounting, Economics, and Law : AEL ; a convivium
7
(
2017
)
3
,
pp. 1-27
Persistent link: https://www.econbiz.de/10011977520
Saved in:
23
Harmonisierung der öffentlichen Rechnungslegung in der Europäischen Union : Analyse und Handlungsempfehlungen für EPSAS aus deutscher Sicht
Wüstemann, Jens
;
Wüstemann, Sonja
; …
-
2016
-
1. Auflage
Die Europäische Union plant derzeit die Harmonisierung der öffentlichen Rechnungslegung durch die verbindliche Einführung sogenannter European Public Sector Accounting Standards (EPSAS). Diese Forschungsstudie analysiert den derzeitigen Meinungsstand des öffentlichen Sektors zur geplanten...
Persistent link: https://www.econbiz.de/10012015370
Saved in:
24
Accounting representations of public debt and deficits in European central government accounts : an exploration of anomalies and contradictions
Biondi, Yuri
- In:
Accounting forum : advancing the interdisciplinary and …
40
(
2016
)
3
,
pp. 205-219
Persistent link: https://www.econbiz.de/10011587049
Saved in:
25
The HM "treasure's island" : the application of accruals-based accounting standards in the UK government
Biondi, Yuri
- In:
Accounting in Europe
13
(
2016
)
1
,
pp. 81-102
Persistent link: https://www.econbiz.de/10012154384
Saved in:
26
EPSAS and the unification of public sector accounting across Europe
Mussari, Riccardo
- In:
Accounting, Economics, and Law : AEL ; a convivium
4
(
2014
)
3
,
pp. 299-312
Persistent link: https://www.econbiz.de/10010474790
Saved in:
27
Accounting rules for the European communities : a theoretical analysis
Biondi, Yuri
;
Soverchia, Michela
- In:
Accounting, Economics, and Law : AEL ; a convivium
4
(
2014
)
3
,
pp. 179-214
Persistent link: https://www.econbiz.de/10010474819
Saved in:
28
Harmonising European public sector accounting standards (EPSAS) : issues and perspectives for Europe’s economy and society
Biondi, Yuri
- In:
Accounting, Economics, and Law : AEL ; a convivium
4
(
2014
)
3
,
pp. 165-178
Persistent link: https://www.econbiz.de/10010474821
Saved in:
29
Chancen und Gefahren der Anwendung von IPSAS : Erfahrungen anhand eines Pilotprojektes mit der Stadt Kloten
Bergmann, Andreas
;
Gamper, Andreas
- In:
Der Schweizer Treuhänder : Monatsschrift für …
78
(
2004
)
8
,
pp. 618-624
Persistent link: https://www.econbiz.de/10002171187
Saved in:
30
Reform der öffentlichen Rechnungslegung und Finanzpolitik : HRM und IPSAS unterscheiden sich in der Ausrichtung grundlegend
Harringer, Reinhold
- In:
Der Schweizer Treuhänder : Monatsschrift für …
78
(
2004
)
8
,
pp. 625-628
Persistent link: https://www.econbiz.de/10002171204
Saved in:
31
Vom HRM zum HRM2 bis gar zu IPSAS? : öffentlicher Sektor auf dem Weg zur transparenten Rechnungslegung
Hunkeler, Yvonne
;
Graber, Konrad
- In:
Der Schweizer Treuhänder : Monatsschrift für …
78
(
2004
)
8
,
pp. 629-634
Persistent link: https://www.econbiz.de/10002171218
Saved in:
32
Rechnungslegung der öffentlichen Verwaltung : IPSAS in der Schweiz ; Chancen und Hindernisse
Schedler, Kuno
;
Knechtenhofer, Bernhard
- In:
Der Schweizer Treuhänder : Monatsschrift für …
76
(
2002
)
8
,
pp. 687-692
Persistent link: https://www.econbiz.de/10001750492
Saved in:
33
Verbesserte Transparenz durch international public sector accounting standards? : KTI-Projekt prüft die Anwendbarkeit von IPSAS in öffentlichen Institutionen
Mattes, Martin
;
Bergmann, Andreas
- In:
Der Schweizer Treuhänder : Monatsschrift für …
76
(
2002
)
8
,
pp. 693-696
Persistent link: https://www.econbiz.de/10001750494
Saved in:
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