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New Public Management (NPM) and the introduction of an accrual accounting system : a case study of an Italian regional government authority

Bruno, Adriana - 2021

In recent decades, the dissemination and the adoption of new public management (NPM) have been significant within the new public sector. One key innovation is the adoption of accrual accounting from business enterprise. The unresolved question is, what does accrual accounting mean in practice...

Persistent link: https://www.econbiz.de/10012293331

New Public Management (NPM) and the Introduction of an Accrual Accounting System : A Case Study of an Italian Regional Government Authority

Bruno, Adriana - 2021 - 1st ed. 2021.

Persistent link: https://www.econbiz.de/10012399771

Die Abbildung von Leasingverhältnissen nach den IFRS und nach der handelsrechtlichen Rechnungslegung : ein kritischer Vergleich

Lazarz, Katrin - 2021

Abbildung von Leasingverhältnissen nach IFRS/handelsrechtlicher Rechnungslegung -- Erfüllung der Informationsfunktion …Katrin Lazarz stellt die Abbildung von Leasingverhältnissen nach der nationalen und der internationalen Rechnungslegung … „IFRS 16“, die im Bereich der Leasingbilanzierung zu einem Paradigmenwechsel in der internationalen Rechnungslegung geführt …

Persistent link: https://www.econbiz.de/10012403224

Examination of the effects of the transition on IFRS based on the Du-Pont analysis

Szekeres, Alexandra; Ildikó, Orbán; Gergő, Tömöri - In: Montenegrin journal of economics 22 (2026) 1, pp. 177-185

Persistent link: https://www.econbiz.de/10015614220

Ethics and Sustainability in Accounting and Finance, Volume II

Çalıyurt, Kıymet (ed.) - 2021

1. Introduction -- 2. Investigation of the Effects of Environment on Financial Reporting -- 3. An Empirical Investigation of the Determinants of Market Efficiency in Borsa Istanbul -- 4. Impact of non-financial disclosure scores on the cost of equity capital: Evidence from European data in the...

Persistent link: https://www.econbiz.de/10012400021

Distributional growth accounting : education and the reduction of global poverty, 1980-2019

Gethin, Amory - In: The quarterly journal of economics 140 (2025) 4, pp. 2571-2618

Persistent link: https://www.econbiz.de/10015613966

Tracing the evolution of accounting systems : a societal and human frameworks bibliometric study

Airout, Rana - In: Future business journal 11 (2025) 1, pp. 1-20

This study explores the way accounting systems evolve across society and human environments over time, examining significant themes and trends. Based on bibliometric tools such as Web of Science Core Collection, Biblioshiny R package, and VOSviewer, we conduct keyword co-occurrence analysis on...

Persistent link: https://www.econbiz.de/10015613992

Ethical leadership, managerial risk-based incentives, and accounting conservatism : a comparative evidence from Egypt and Saudi Arabia

Abdallah, Maysa Ali M. - In: Future business journal 11 (2025) 1, pp. 1-16

This study investigates how managerial risk-based incentives and ethical leadership influence accounting conservatism in Egyptian and Saudi-listed companies from 2018 to 2020. Drawing on Agency, Upper-Echelons and Social Learning theories, this paper examines the relationship between managerial...

Persistent link: https://www.econbiz.de/10015613995

Accounting and Fiscal Reporting in EU Countries

De Clerck, Sage - 2025

This Working Paper explores the relationship between the uptake of accrual basis of accounting in government and the use of the resultant accrual information in fiscal statistics, using the European Union (EU) as a case study. The Paper looks at the current state of accounting practices in the...

Persistent link: https://www.econbiz.de/10015613250

Literature review : anomaly detection approaches on digital business financial systems

Pinto, Sarah Oliveira; Sobreiro, Vinicius Amorim - In: Digital business 2 (2022) 2, pp. 1-22

Anomaly detection approaches have become critically important to enhance decision-making systems, especially regarding the process of risk reduction in the economic performance of an organisation and the consumer costs. Previous studies on anomaly detection have examined mainly abnormalities...

Persistent link: https://www.econbiz.de/10013477565