Zobrazeno 1 - 10
of 15
pro vyhledávání: '"Giovanna Dabbicco"'
Autor:
Giovanna Dabbicco
Publikováno v:
Statistika: Statistics and Economy Journal, Vol 95, Iss 2, Pp 17-32 (2015)
The ongoing debate about the necessity of harmonized accruals-based public accounting standards and the possible implementation of an integrated reporting covering public accounts and government finance statistics (GFS) reporting, have widened the po
Externí odkaz:
https://doaj.org/article/596194191d0c4ff99e7cc3eccb7d6e72
Publikováno v:
Public Money & Management. 42:530-533
This article addresses the development of standardized Charts of Accounts (CoAs) in public sector accounting and reporting. In particular, it focuses on matters concerning the role CoAs have, or should have, at a national level, their main technicali
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a48b931427ae2d52e5693db07cb66a79
https://doi.org/10.1080/09540962.2022.2106680
https://doi.org/10.1080/09540962.2022.2106680
Autor:
Giovanna Dabbicco
Publikováno v:
Public Money & Management. 41:213-222
This paper identifies the issues that need to be considered in the development of a suitable financial reporting framework for natural resources, starting from existing guidance at local, national ...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::27fcfd3898d689c0bd65c5e4e5aa52d4
https://doi.org/10.1080/09540962.2021.1873614
https://doi.org/10.1080/09540962.2021.1873614
Autor:
Giovanna Dabbicco, Josette Caruana
Publikováno v:
Public Sector Accounting, Financial Accountability and Viability in Times of Crisis ISBN: 9783031047442
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6ef14b45aeba10321bdd9b0c0bc74028
https://doi.org/10.1007/978-3-031-04745-9_3
https://doi.org/10.1007/978-3-031-04745-9_3
Publikováno v:
Public Sector Accounting, Financial Accountability and Viability in Times of Crisis ISBN: 9783031047442
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::840ee294f0a29adb6c2d44a310c0501c
https://doi.org/10.1007/978-3-031-04745-9_1
https://doi.org/10.1007/978-3-031-04745-9_1
Publikováno v:
Repositório Científico de Acesso Aberto de Portugal
Repositório Científico de Acesso Aberto de Portugal (RCAAP)
instacron:RCAAP
Repositório Científico de Acesso Aberto de Portugal (RCAAP)
instacron:RCAAP
EPSAS are being considered in the EU context where a need for harmonisation in Governmental Accounting (GA) has been recognised as important to increase the reliability of sources of information to the National Accounts (NA) figures. However, GA and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ac9461e675f1ccfe86b51f09dba0a784
https://doi.org/10.1080/17449480.2019.1624924
https://doi.org/10.1080/17449480.2019.1624924
Autor:
Giorgia Mattei, Giovanna Dabbicco
This paper provides a comparative analysis of the development of public sector accounting systems in Italy and the UK. By analysing the differences in practices and technical aspects regarding the budgeting and accounting processes of these two count
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::70ed09a44ddbbc5493d56983e770a363
https://hdl.handle.net/11590/347309
https://hdl.handle.net/11590/347309
Autor:
Giovanna Dabbicco
Publikováno v:
Public Money & Management. 38:511-518
This paper examines the differences between measures of debt used to analyse a government's financial position. It compares the statistical and accounting approaches and presents a way of reconcili...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fccfbc75d04d15de4428261aaae6b5a8
https://doi.org/10.1080/09540962.2018.1527543
https://doi.org/10.1080/09540962.2018.1527543
This book examines the implications of the Covid-19 pandemic for public-sector accounting and finance. It provides a holistic overview of government initiatives to navigate the pandemic, focusing on how government policies and related spending have a
The Potential Role of Public Sector Accounting Frameworks Towards Financial Sustainability Reporting
Autor:
Giovanna Dabbicco
Publikováno v:
Financial Sustainability of Public Sector Entities ISBN: 9783030060367
This chapter examines the potential role of accounting frameworks in financial sustainability reporting in order to supplement the traditional approach using macroeconomic data. The chapter highlights the need to investigate in more depth the best wa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0ce23a7634dd58a995671b7113504bf2
https://doi.org/10.1007/978-3-030-06037-4_2
https://doi.org/10.1007/978-3-030-06037-4_2