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The Accounting Harmonization Process: Italian Public Principles and International Accounting Standards. Is It a Cultural Choice?
(Articles)
Roberto Jannelli
,
Cristina Tesone
Open Journal of Accounting
Vol.2 No.4
,October 21, 2013
DOI:
10.4236/ojacct.2013.24017
8,811
Downloads
13,685
Views
Citations
Is There a Specific Accrual Basis Standard for the Public Sector? Theoretical Analysis and Harmonization of Italian Government Accounting
(Articles)
Fabio Giulio Grandis
,
Giorgia Mattei
Open Journal of Accounting
Vol.1 No.2
,October 26, 2012
DOI:
10.4236/ojacct.2012.12004
6,920
Downloads
13,333
Views
Citations
The Authorising Function of Budgets in Public Administration. Applicability of IPSAS 24 in Italy
(Articles)
Fabio Giulio Grandis
,
Giorgia Mattei
Open Journal of Accounting
Vol.3 No.2
,April 14, 2014
DOI:
10.4236/ojacct.2014.32006
5,910
Downloads
8,582
Views
Citations
Decisions of Accounting Standards and Discussions of Collective Choice under Visual Angle of Public Management
(Articles)
Wenmiao Zhang
Open Journal of Social Sciences
Vol.2 No.11
,November 28, 2014
DOI:
10.4236/jss.2014.211025
3,299
Downloads
4,054
Views
Citations
Harmonizing Budgeting and Accounting: The Case of Italy
(Articles)
Adriana Bruno
Open Journal of Accounting
Vol.3 No.1
,January 17, 2014
DOI:
10.4236/ojacct.2014.31005
8,820
Downloads
13,416
Views
Citations
Sarbanes-Oxley and the Accounting Profession: Public Interest Implications
(Articles)
Sara Ann Reiter
,
Paul F. Williams
Open Journal of Accounting
Vol.2 No.1
,January 30, 2013
DOI:
10.4236/ojacct.2013.21003
8,879
Downloads
15,158
Views
Citations
Internal Audit and Creative Accounting Practices in Ministries, Departments and Agencies (MDAs): An Empirical Analysis
(Articles)
Stanley Ogoun
,
Emmanuel Atagboro
Open Journal of Business and Management
Vol.8 No.2
,March 2, 2020
DOI:
10.4236/ojbm.2020.82034
1,715
Downloads
5,163
Views
Citations
Understanding Bank Valuation: An Application of the Equity Cash Flow and the Residual Income Approach in Bank Financial Accounting Statements
(Articles)
Eleftherios Aggelopoulos
Open Journal of Accounting
Vol.6 No.1
,December 5, 2016
DOI:
10.4236/ojacct.2017.61001
4,566
Downloads
13,285
Views
Citations
Tutorial Accounting Fundamentals: A New Look of British and American Accounting System
(Articles)
Nousheen Tariq Bhutta
,
Syed Zulfiqar Ali Shah
Open Journal of Accounting
Vol.2 No.1
,January 30, 2013
DOI:
10.4236/ojacct.2013.21004
8,205
Downloads
14,867
Views
Citations
The ABC as Tool for Decision Making in Public Administrations
(Articles)
Danilo Tuccillo
,
Francesco Agliata
Open Journal of Accounting
Vol.7 No.2
,April 3, 2018
DOI:
10.4236/ojacct.2018.72009
2,367
Downloads
7,264
Views
Citations
International Accounting Standards in the Public Sector: A Comparative Study of Greece and European Countries
(Articles)
Eleni Tsianaka
,
Antonios Stavropoulos
Theoretical Economics Letters
Vol.13 No.4
,August 9, 2023
DOI:
10.4236/tel.2023.134047
175
Downloads
1,395
Views
Citations
Use of Video Clips in a Virtual Learning Environment of Accounting Information Systems Class—A Case Study
(Articles)
Baozhou Lu
,
Liang Song
Open Journal of Accounting
Vol.2 No.4
,October 21, 2013
DOI:
10.4236/ojacct.2013.24015
7,474
Downloads
10,740
Views
Citations
An Analysis of the Attribute of Accounting Discipline from the Historical Process of Accounting Development
(Articles)
Wei Cong
iBusiness
Vol.5 No.3B
,November 8, 2013
DOI:
10.4236/ib.2013.53B027
5,806
Downloads
8,391
Views
Citations
The Accounting Analysis of the Intangible Cultural Heritage Enterprises’ Brand Value—Take the Chinese Medicine Industry as an Example
(Articles)
Biyun Lin
American Journal of Industrial and Business Management
Vol.8 No.7
,July 24, 2018
DOI:
10.4236/ajibm.2018.87115
1,140
Downloads
2,475
Views
Citations
Research on Data Analysis of Chinese Public Accounting Firms in the Big Data Era
(Articles)
Meng Kang
,
Fuangfa Ampornstira
Open Journal of Accounting
Vol.10 No.1
,December 28, 2020
DOI:
10.4236/ojacct.2021.101001
1,015
Downloads
3,182
Views
Citations
Internal Audit Practices and Financial Management Reforms: The Case of Payroll Accounting System in the Tanzania Public Sector
(Articles)
Nuru Kalufya
,
Riziki M. Nyello
Open Journal of Business and Management
Vol.9 No.3
,May 13, 2021
DOI:
10.4236/ojbm.2021.93057
657
Downloads
3,263
Views
Citations
This article belongs to the Special Issue on
Leadership and Organizational Management
Financial Evaluation and Viability of Businesses Using Information Systems after the Implementation of the Greek Accounting Standards
(Articles)
Eleni Tsianaka
,
Dimitra Seretidou
Theoretical Economics Letters
Vol.13 No.4
,August 17, 2023
DOI:
10.4236/tel.2023.134052
79
Downloads
425
Views
Citations
Letter to Editor
(Letter to the Editor)
Anastasia Maggina
Open Journal of Accounting
Vol.2 No.4
,October 21, 2013
DOI:
10.4236/ojacct.2013.24013
5,278
Downloads
7,553
Views
Citations
The Open Access Model, Trends and Opportunities in Accounting Research
(Letter to the Editor)
Simone Domenico Scagnelli
Open Journal of Accounting
Vol.3 No.1
,January 15, 2014
DOI:
10.4236/ojacct.2014.31001
6,858
Downloads
10,353
Views
Citations
On Real-Time Accounting of Inventory Costs in the Newsvendor Model and Its Effect on the Service Level
(Articles)
Tal Avinadav
Journal of Service Science and Management
Vol.7 No.2
,April 23, 2014
DOI:
10.4236/jssm.2014.72008
4,677
Downloads
7,212
Views
Citations
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