En este documento se presenta un panorama del efecto Foucault en contabilidad y gestión
pública, con el fin de evidenciar temáticas, autores y vacíos de investigación desde los …

Purpose The purpose of this paper is to assess the extent of central government financial
information disclosed in accordance with accrual-based International Public Sector …

Portugal and Spain have reformed their national standards to adapt them to the International
Public Sector Accounting Standards (IPSAS). This paper explains the process of …

Bu çalışmada konsolide bilanço ile konsolide gelir tablosu düzenleyen ve sağlık alanında
(hastane) faaliyet gösteren şirketlerin finansal tablo analizleri yöntemi ile incelenmesi …

This study aims to understand an accounting system change of a local government in
Indonesia. This study is a qualitative and interpretive case study. Data collection is done …

In the process of preparing the consolidated financial statements for the Public Sector, the
approval of accounting policies between the controlling entity and its subsidiaries is …

Purpose: This research aims to analyze the influence of greed, opportunity, need, exposes
on fraudulence financial reporting by using the distribution of political connections as a …

Dalam rangka kejelasan peran dan tanggung jawab pemerintah, serta ketersediaan
informasi publik, Badan Pemeriksa Keuangan merekomendasikan pemerintah untuk …

Представлена концепція інформаційного забезпечення діяльності інтегрованих
об'єднань підприємств. Визначено систему гіпотез та теоретичних положень щодо …

Debate on consolidated financial reporting has considerably increased over the years, also
due to the various public sector accounting reforms. In this regard, Italy offers an important …