Governmental accounting in the US has undergone significant changes and with it the complexities of preparing financial statements for governmental entities increased. The GASB, Governmental Accounting Standards Board establishes the rules for reporting financial information for non-profit and...

Purpose: To this thesis is analyzed the impact factor of education to the public sector and tax system, through a procedure of theoretical and mathematical analysis, a quantification method, an econometric method and behavioral scrutiny by a real case scenario. This work compares the cycle of...

A plethora of research has extolled the benefits of public service motivation (PSM) in public organizations. However, much less empirical attention has focused on its relationship to work stress. Even though it has been theorized that high levels of PSM causes individuals to be more resilient in...

This paper aims to investigate innovation capacity mechanisms at a municipal level, through a comparative case study of public sector innovation labs from Boston (US) and Cluj-Napoca (Romania). We employed a qualitative approach, using as a primary tool the OECD framework for assessing the...