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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
6,926
Downloads
13,061
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
182
Downloads
1,370
Views
Citations
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
8,814
Downloads
13,078
Views
Citations
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
81
Downloads
397
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
1,719
Downloads
4,413
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
5,917
Downloads
8,360
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
2,372
Downloads
6,989
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
658
Downloads
2,907
Views
Citations
This article belongs to the Special Issue on
Leadership and Organizational Management
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
3,300
Downloads
3,950
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
8,882
Downloads
14,820
Views
Citations
Exploring the Relationship between Industry Characteristics and the Adoption of an Innovative Cost Accounting Method: A Literature Review on the Greek Context
(Articles)
Anastasios Chatzis
,
Georgios L. Thanasas
,
Agathi Koulidou
Theoretical Economics Letters
Vol.13 No.6
,December 27, 2023
DOI:
10.4236/tel.2023.136091
46
Downloads
186
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
8,825
Downloads
13,081
Views
Citations
Drivers and Barriers of Sustainability Reporting in the Greek Public Forest Service
(Articles)
Konstantinos G. Papaspyropoulos
,
Dimitrios Karamanolis
Open Journal of Accounting
Vol.5 No.3
,July 18, 2016
DOI:
10.4236/ojacct.2016.53005
2,610
Downloads
4,539
Views
Citations
Small and Medium Sized Entities Management’s Perspective on Principles-Based Accounting Standards on Lease Accounting
(Articles)
Jierong Cheng
Technology and Investment
Vol.6 No.1
,February 16, 2015
DOI:
10.4236/ti.2015.61007
7,319
Downloads
8,866
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
1,020
Downloads
2,859
Views
Citations
The Rent-Seeking Behavior of the Fair Value under the New Accounting Standards— Based on the Theory of Accounting for Rent-Seeking
(Articles)
Xing Liu
,
Shasha Cao
American Journal of Industrial and Business Management
Vol.6 No.2
,February 18, 2016
DOI:
10.4236/ajibm.2016.62009
4,271
Downloads
5,388
Views
Citations
Improvement of Corporate Governance Structure and Implementation of Accounting Standards
(Articles)
Jianjun Zou
Open Journal of Social Sciences
Vol.7 No.1
,January 10, 2019
DOI:
10.4236/jss.2019.71004
1,595
Downloads
3,773
Views
Citations
Research on the Reclassification of Financial Assets
(Articles)
Congcong Gou
Open Access Library Journal
Vol.7 No.6
,June 2, 2020
DOI:
10.4236/oalib.1106324
407
Downloads
2,082
Views
Citations
International Experience in Applying Corporate Income Tax Accounting for Viet Nam in an International Integration Context
(Articles)
Dao Tuyet Lan
Open Journal of Social Sciences
Vol.11 No.5
,May 31, 2023
DOI:
10.4236/jss.2023.115033
93
Downloads
368
Views
Citations
Cash Flow Analysis Based on International Accounting Standards (IAS): A Critical Evaluation
(Articles)
Kanellos Toudas
,
Alexandra Goula
,
Marios Menexiadis
,
Paraskevi Boufounou
,
Alexandros Garefalakis
Theoretical Economics Letters
Vol.12 No.5
,October 18, 2022
DOI:
10.4236/tel.2022.125075
203
Downloads
1,534
Views
Citations
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