Zobrazeno 1 - 10
of 697
pro vyhledávání: '"ipsas"'
Autor:
Fatma Ben Slama
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 23, Iss 3, Pp 483-506 (2024)
Research Question: What impact has the implementation of International Public Sector Accounting Standards (IPSAS) had on gross domestic product (GDP) growth in countries that have fully adopted these standards? Motivation: The results of prior resea
Externí odkaz:
https://doaj.org/article/e416d9f38aab4a75b8912284716a5574
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 23, Iss 3, Pp 530-550 (2024)
Research Question: How has the diffusion of IPSAS in the African region been influenced by contextual factors, external pressures, and the current status of adoption and implementation across African countries? Motivation: Africa seems to be the reg
Externí odkaz:
https://doaj.org/article/5eac3c33dc454e90819c2c1ff3d1136b
Publikováno v:
Journal of Public Budgeting, Accounting & Financial Management, 2024, Vol. 36, Issue 4, pp. 389-416.
Publikováno v:
International Journal of Humanities Education and Social Sciences, Vol 4, Iss 3 (2024)
The diffusion of the Cash Basis International Public Sector Accounting Standard (IPSAS) in Less Developed Countries (LDCs) reflects the complexities and challenges inherent in global accounting reforms. The method from this research is Qualitative de
Externí odkaz:
https://doaj.org/article/87fa070eb8f940ecb8daa899711240da
Publikováno v:
Journal of Accounting & Organizational Change, 2023, Vol. 20, Issue 3, pp. 560-592.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAOC-01-2022-0018
Autor:
Shakirat Adepeju Babatunde
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 23, Iss 1, Pp 134-161 (2024)
Research Question: How does the IPSAS application affect Accountability and government effectiveness in Nigeria? Motivation: Inadequate disclosure of public account information has made a mess of public resources management regarding accountability a
Externí odkaz:
https://doaj.org/article/e1fd4cabed31464ba9dd961736063a93
Publikováno v:
USV Annals of Economics and Public Administration, Vol 24, Iss 1(39), Pp 218-233 (2024)
Zimbabwe has been actively investing in its public infrastructure over the past decade, undertaking projects like rehabilitating major roads, expanding airports, and increasing power generation capacity. However, financial constraints have led to del
Externí odkaz:
https://doaj.org/article/a7050fea2fb344c3aaf3de355ae28970
Autor:
Daniela Feschiyan, Radka Andasarova
Publikováno v:
Finance, Accounting and Business Analysis, Vol 6, Iss 1, Pp 34-41 (2024)
The progress made in the development of accounting theory, as well as the accumulated experience of EU Member States, illustrate the growing advantages of public sector accounting systems based on the accrual principle over cash-based accounting. The
Externí odkaz:
https://doaj.org/article/4b0af408442a40d4b8851b279a20838c
Autor:
Oluyinka Isaiah Oluwagbade, Kareem Isiaka Jimba, Folorunsho Quadri Dauda, Olayinka Dominion Boluwaji, Temitope Adedayo Abe
Publikováno v:
International Journal of Economics and Financial Issues, Vol 14, Iss 6 (2024)
A few scholars have remarked that public agencies in Nigeria are typified by corrupt activities, as well as a slew of other issues. Surprisingly, despite the fact that all succeeding Nigerian politicians and bureaucrats also acknowledge that corrupti
Externí odkaz:
https://doaj.org/article/c918944d87824533b17d3aa6adc8363d
Autor:
Mnif, Yosra, Gafsi, Yosra
Publikováno v:
Journal of Accounting in Emerging Economies, 2023, Vol. 14, Issue 2, pp. 273-299.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAEE-02-2022-0044