Linee guida per la realizzazione del Bilancio POP o Integrated Popular Financial Reporting
Il Popular Financial Reporting, noto anche come Bilancio POP, rappresenta una forma
trasparente e semplificata di rendicontazione sociale progettata per facilitare la …
trasparente e semplificata di rendicontazione sociale progettata per facilitare la …
Benefits of IPSAS and their differences from IFRS: a discussion paper
G Rompotis, D Balios - EuroMed Journal of Business, 2023 - emerald.com
Purpose This paper tries to shed light on the international progress regarding the adoption
of International Public Sector Accounting Standards (IPSAS), to accentuate the benefits …
of International Public Sector Accounting Standards (IPSAS), to accentuate the benefits …
Effect of corruption on green growth
Corruption as a social and cultural epidemic is likely to influence the environmental
sustainability and quality of the world we live in, where climate change threatens our …
sustainability and quality of the world we live in, where climate change threatens our …
Constraints and stimuli in the implementation of public accounting reform: systematic literature review and future research agenda
MI Liberato, I Choban de Sousa Paiva… - Journal of Accounting …, 2024 - emerald.com
Purpose The purpose of this study is to discuss the most relevant literature related to the
adoption of International Public Sector Accounting Standards (IPSAS) in the public sector in …
adoption of International Public Sector Accounting Standards (IPSAS) in the public sector in …
[HTML][HTML] Impact of country governance mechanisms on carbon emissions performance of multinational entities
This study investigates the impact of country governance mechanisms on carbon emissions
performance of private sector organisations, using empirical evidence from 336 top …
performance of private sector organisations, using empirical evidence from 336 top …
The relationship between the adoption of international public sector accounting standards and sources of government financing: evidence from developing countries
V Tawiah, T Soobaroyen - Accounting Forum, 2024 - Taylor & Francis
We examine the association between the adoption of International Public Sector Accounting
Standards (IPSAS) and the level of government financing in the context of developing …
Standards (IPSAS) and the level of government financing in the context of developing …
The effect of IPSAS adoption on governance quality: evidence from developing and developed countries
V Tawiah - Public Organization Review, 2023 - Springer
We use large panel data of 107 developed and developing countries to examine the impact
of the International Public Sector Accounting Standards (IPSAS) adoption on governance …
of the International Public Sector Accounting Standards (IPSAS) adoption on governance …
The moderating role of technological innovation on ownership structure, financing decisions and environmental accounting disclosure
This study investigates the effect of ownership structure (OS) and financing decisions (FD)
on environmental accounting disclosure (EAD), considering the moderating role of …
on environmental accounting disclosure (EAD), considering the moderating role of …
Accrual accounting in the public sector of emerging economies: Bibliometric analysis and future research
IMPACT This article provides new insights to help policy-makers, professional associations
and standard setters in developing countries design and implement accrual accounting …
and standard setters in developing countries design and implement accrual accounting …
Accounting for unstable environments in the public sector: managing post-COVID-19 times
Purpose This paper aims at reflecting on the role of accounting and accountability
mechanisms in pre-COVID-19 conditions and how it may evolve in “new normal”, post …
mechanisms in pre-COVID-19 conditions and how it may evolve in “new normal”, post …