Search Results - subject_exact:"Public accounting"

Lao PDR Public Expenditure and Financial Accountability Performance Assessment Report 2023

Georgieva-Andonovska, Elena; Cullen, Tessa Clare; … - 2026

The objective of the assessment is to take stock of the performance of the Lao People’s Democratic Republic (PDR’s) public finance management (PFM) system, assess progress since the 2018 Public Expenditure and Financial Accountability (PEFA) assessment, and inform the development of the Lao...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015613936

Does accrual accounting make municipalities spend less?

Caiazza, Stefano; Fiordelisi, Franco; De Simone, Elina; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015592850

Governing through division

Invernizzi, Giovanna M.; Trombetta, Federico - 2026

We develop a model of partisan factions within an accountability framework. The incumbent leader can implement reforms but faces an internal faction that may undermine reform effectiveness through dissent. Unlike the faction, the leader's preferences align with those of the voter. Dissent...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668716

Public sector sustainability accounting and reporting : an all-Ireland perspective

Connolly, Ciaran; Reeves, Eoin; Stewart, Elaine - 2026

Failure to act in response to climate change is the most critical worldwide risk and governments around the world are grappling with significant climate-related challenges. Given the financial impact climate-related risks and opportunities may have, integrating accounting information systems...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667872

The impact of government accounting supervision on insider trading in China

Zhang, Lin; Yong, Fan - 2026

This study examines how government accounting supervision influences insider trading in Chinese firms. Using data from 2007 to 2024 and a staggered difference-in-differences model, we find that accounting supervision significantly restrains insider trading, particularly insiders' net-selling...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015664918

Vorschlag zur Ergänzung der Schuldenbremse um eine kaufmännische Sichtweise

Cuny, Reinhard H. - 2025

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, ebvufind01.dmz1.zbw.eu/10015371316

2024 Global Report on the Use of Accrual Accounting for Fiscal Management

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, ebvufind01.dmz1.zbw.eu/10015372435

The govern(mentality) of financial reporting reform : lessons from UK central government

Stewart, Elaine; Connolly, Ciaran - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015374379

The role of public auditing in delegated governance

Leixnering, Stephan; Höllerer, Markus A.; Polzer, Tobias; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333603

Artificial intelligence for financial accountability and governance in the public sector : strategic opportunities and challenges

Aldemir, Ceray; Ucma Uysal, Tugba - 2025

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, ebvufind01.dmz1.zbw.eu/10015337366

Digital transformation and the quality of accounting information systems in the public sector : evidence from developing countries

Hamdy, Arafat; Diab, Ahmed; Eissa, Aref M. - 2025

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, ebvufind01.dmz1.zbw.eu/10015338321

Half a century of public sector accounting research through bibliometric analysis : looking back to move forward

Sicilia, Mariafrancesca; Steccolini, Ileana; Mauro, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015463411

Accounting and conflict in the city : the Sheffield tree campaign, counter-accounts, and Bakhtinian dialogics

Shu, Xia; Smyth, Stewart; Dey, Colin; Haslam, Jim - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015463415

Command and Can't Control : Assessing Centralized Accountability in the Public Sector

Gulzar, Saad; Ladino, Juan Felipe; Mehmood, Muhammad Zia; … - 2025

A long-established and widely used approach to management in government has been the transmission of information up a hierarchy, and centralized decision-making and oversight; colloquially known as 'command and control'. This paper examines accountability in such a system implemented at scale in...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015467106

Low-stakes accountability and public service turnarounds

Elston, Thomas; Wang, Han - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015453797

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, ebvufind01.dmz1.zbw.eu/10015446317

Integration of marketing into the public administration system : Ukrainian experience and prospects : monograph

2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015610302

Managerial and legal accountability in state-owned enterprises : exploring financial sustainability through accounting for and reporting public service obligations

Adebayo, Adeyemi - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015610690

"Everything, everywhere, all at once" : the role of accounting and reporting in achieving sustainable development goals

Kaur, Amanpreet; Argento, Daniela; Sharma, Umesh; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614790

Glocalizing sustainability : how accounting begins for sustainable development goals in city administration

Luhtala, Mika; Welinder, Olga; Vikstedt, Elina - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614794

Financial and non-financial performance measurement at the municipal group level : evidence from municipal budgets in Sweden

Haraldsson, Mattias - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614945

The development of New Public Financial Management scholarship : from global warning to emerging warnings

Roberto, Fabiana; Grossi, Giuseppe; Guthrie, James; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614949

A case of unwillingness to adopt an international accounting standard : lease accounting in Finnish municipalities

Anttila, Veera; Oulasvirta, Lasse - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614992

Putting auditing in the context of democratic governance : the question of auditing discretion from the public's perspective

Natan-Krup, Dana; Mizrahi, Shlomo - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015590467

Competitive and polyphonic reactivity to accountability pressures in digital public sector reporting : insights from Italian state museums

Agostino, Deborah - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015619953

Designing weakness : institutional choice and accountability deficits in india's auxiliary police

Chathayam, Vipin Kumar; Bathini, Dharma Raju - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015620471

Evaluation of the challenges confronting preparation of financial report of selected state governments in Nigeria

Salawu, Mary Kehinde; Dokai, James Onyebuchi; Olaleye, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015620540

Professional staff turnover and organizational performance in public accounting firms

Jeon, Kyu-An; Kwack, So Yean; Yi, Cheong H. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015481653

How government accounting supervision affects corporate financialization? : Evidence from random inspections by China's ministry of finance

Fan, Mengke; Chen, Dan; Lei, Yusen - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015482558

Little lies, sweet little lies : motivations for municipal financial statement misclassification

Fiorillo, Fabio; Quaresima, Federico - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015399739

Public finance and accounting

2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015543224

The influence of public audit bodies on the effectiveness of local budget governance

Mukhamedyarova, Liya; Tussibayeva, Gulmira; Shakharova, … - 2025

Ensuring effective governance of local budgets is critical for public service delivery and sustainable development. Public audit institutions-including internal auditors and independent supreme audit bodies-are hypothesized to enhance local budget effectiveness by promoting transparency,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015558367

Which offer should I take? : The impact of various recruiting factors on accounting students' internship choice

Hart, Matthew; Kremin, Joleen - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015656264

Workload, audit quality, and the attractiveness of the audit profession to early and midcareer accountants : the effects of organizational commitment

De Vries, Marlies; Speklé, Roland F. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015395846

Assessing the Impact of IPSAS on financial reporting and public management in Greece

Gkouma, Olympia G.; Filos, John - 2022

The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece initiated a general financial management reform program which includes the transformation of financial accounting. The public sector in Greece adopted IPSAS-based standards...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013448092

Determinants of information users in local public accounting

Ahmad, Syed Raziuddin; Sharma, Raj Bahadur; Ali, Ijaz; … - 2022

The purpose of this paper was to identify the information users assumed by the financiers of local governments in India and to empirically clarify the determinants of these users. The Ministry of Finance requires local governments in India to prepare public accounting information based on...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014439685

The role of accounting in governing public organizations : the case of the Danish university sector

Holde Skinnerup, Thomas - 2024 - First edition

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015057007

Let's have a relook at accountability

Agyemang, Gloria - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015062037

Trends and insights in sustainability accounting in the public sector : unveiling the research landscape

Jasni, Nur Syuhada; Kamarudin, Siti Nurhazwani - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014632191

Democracy, accountability, accounting and trust : a critical perspective reflecting on a UK Parliamentary inquiry into the role of government accounts

Ferry, Laurence; Midgley, Henry; Haslam, Jim - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015066757

Macroeconomic effects of a government overdraft on its central bank account

Khemraj, Tarron - 2024

The Guyana government, from 2015 to 2021, accumulated a large overdraft on its central bank account. It owed this overdraft to a binding debt ceiling limit and fractious political environment that prevented an increase in the ceiling, allowing for the auctioning of Treasury bills to create the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014531238

Cost accounting as a set of instruments for performance budgeting in local government units

Szolno, Olga - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014536135

Armenia Public Sector Accountability Survey : Main Results and Recommendations

2024

The Armenia public sector accountability survey is instrumental in addressing the disparities between de jure laws and regulations and de facto practices and seeks to fill existing knowledge gaps and inform further definition and implementation of the government's anticorruption initiatives. The...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014495419

An investigation of the extent of implementation of the financial management practices of agri-SMEs in developing countries : evidence from Tanzania

Mang'ana, Kulwa Mwita; Hokororo, Silver John; … - 2024

The success of agricultural Small and Medium Enterprises (agri-SMEs), among other factors, heavily relies on their ability to manage finances effectively. This study examined the extent to which agricultural SMEs in Tanzania practice financial management activities. The study employed a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014513310

Accountability of pondok pesantren : a systematic literature review

Nurkhin, Ahmad; Rohman, Abdul; Tri Jatmiko Wahyu Prabowo - 2024

This article presents the systematic literature review (SLR) of accountability of pondok pesantren (Islamic boarding school). The purpose is to provide a review of the existing literature (theoretical/empirical) on the accountability of pondok pesantren and to analyze the future agenda of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014524936

Maintaining maintenance : the real effects of financial reporting for infrastructure

McDonough, Ryan P.; Yan, Claire J. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015156990

Overloaded and overwhelmed : weakened partner aspirations of women public accountants during the COVID-19 pandemic

Barnes, Beau Grant; Cussatt, Marc; Dalton, Derek W.; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015157002

The relationship between the adoption of international public sector accounting standards and sources of government financing : evidence from developing countries

Tawiah, Vincent; Soobaroyen, Teerooven - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015050704

The failure of the United Kingdom's accounting and fiscal governance

Heald, David; Hodges, Ron - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015207268

Accountability protocols? : on-chain dynamics in blockchain governance

Nabben, Kelsie; De Filippi, Primavera - 2024

Accountability refers to a relationship of responsibility, answerability, and enforceability between individuals and groups. In contrast to traditional institutions that rely on enforcement of accountability through traditional legal frameworks, blockchain systems rely on the "rule of code",...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015272459