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Advanced Search Results For "GOVERNMENT accounting"

1 - 10 of 23,532 results for
 "GOVERNMENT accounting"
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IPSAS, IFRS, and the quality of the accounting - with an accent on public management.

Publication Type: Academic Journal

Source(s): Administration & Public Management Review. 2022, Issue 39, p154-169. 16p.

Abstract: Are accounting errors caused by national accounting standards? The goal of this paper is to identify the problems with the quality of accounting information when the new Czech accounting standards are used in the public sector. The aim is then to compa...

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Parallel Bookkeeping Path of Accounting in Government Accounting System Based on Deep Neural Network.

Publication Type: Academic Journal

Source(s): Journal of Electrical & Computer Engineering. 5/28/2022, p1-10. 10p.

Authors:

Abstract: "Parallel bookkeeping" is a key technical arrangement to achieve the goal of moderately separating and connecting the financial accounting system and budget accounting system established by the government accounting system. It is still a new thing for ...

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Determinants of the extent of usage of accounting information by Public Accounts Committee in Tanzania public corporations: Moderating role of effective communication.

Publication Type: Academic Journal

Source(s): International Journal of Research in Business & Social Science. Dec2022, Vol. 11 Issue 9, p205-221. 17p.

Abstract: The objective of the paper is to examine determinants of the extent of usage of accounting information by the Public Accounts Committee in Tanzania public corporations moderated by effective communication. This study's guiding theories are an agency, a...

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Governmental accounting and budgeting in Malta and Poland – a different dance to the same tune.

Publication Type: Academic Journal

Source(s): International Journal of Public Sector Management. 2022, Vol. 35 Issue 7, p783-805. 23p.

Abstract: Purpose: This paper compares governmental accounting and budgeting in two European Union (EU) member states, analysing the developments in each country as to how they "fit" into the EU's harmonization project and the push towards the implementation of ...

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Contemporary Conflicts in Perspectives on Work Hours across Hierarchical Levels in Public Accounting.

Publication Type: Academic Journal

Source(s): Accounting Review. Nov2022, Vol. 97 Issue 6, p67-89. 23p. 2 Charts.

Abstract: Socializing personnel into accepting work hour norms has been fundamental to how accounting firms function, but is now challenged by contemporary work perspectives. Using 40 semi-structured interviews of personnel across hierarchical levels at a nation...

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A Practical Roadmap for Introducing Agility to Certified Public Accounting Firms.

Publication Type: Academic Journal

Source(s): CPA Journal. Nov/Dec2022, Vol. 92 Issue 11/12, p42-49. 8p. 1 Color Photograph.

Abstract: Although the teams were designed to have the firm's executives serve in an advisory capacity, a senior executive acted as the team's vertical leader and performed a mostly centralized leadership role during the team formation stage. Initially, team mem...

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Technostress and the Accounting Profession.

Publication Type: Academic Journal

Source(s): CPA Journal. Nov/Dec2022, Vol. 92 Issue 11/12, p72-75. 4p. 1 Color Photograph, 1 Diagram.

Abstract: Managers and firm partners can use this conceptual model as a diagnostic instrument to assess the negative impacts of technostress within the firm. Departments Over the past decade, the accounting profession has experienced a digital transformation as ...

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Pension Funding in the State of Illinois: A Teaching Case in Governmental Accounting.

Publication Type: Academic Journal

Source(s): Issues in Accounting Education. Nov2022, Vol. 37 Issue 4, p61-79. 19p. 4 Charts, 2 Graphs.

Abstract: This case chronicles events in the State of Illinois over the period 1970 through 2017 that led to an increase in the State's unfunded pension liability from under $1.5 billion to over $137 billion—and growing. It recounts efforts to resolve the impend...

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Vernacular budgeting and accounting routines – a longitudinal constructive case study.

Publication Type: Academic Journal

Source(s): Journal of Public Budgeting, Accounting & Financial Management. 2022, Vol. 34 Issue 6, p193-209. 17p.

Abstract: Purpose: This case study aims to report a longitudinal analysis of the development and use of local "vernacular" accounting practice and a digital rolling-forecast system known as TeamBudget in a public sector organization. Design/methodology/approach:...

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The fate of accounting for public governance development.

Publication Type: Academic Journal

Source(s): Accounting, Auditing & Accountability Journal. 2022, Vol. 35 Issue 9, p272-303. 32p.

Abstract: Purpose: The purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development. Design/methodology/approach: This paper conducts a traditional literature review based on selected studies i...

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