accounting reforms
Accounting Reforms and Foreign Portfolio Investment in China: An Empirical Investigation
... variables; accounting reforms and financial crises, which are to be used during the statistical analysis, are not time series variables and their data entirely depends on the occurrence or ...i.e. ...
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Decision-making stratagems for public sector accounting reforms in India - institutional perspectives
... international accounting standards in order to counter common corruption ...international accounting standards was ...these, accounting reforms projects funded by the EU was also successfully ...
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Determinants of public sector accounting reforms: A case study of Sri Lanka in rapidly developing Asia
... accrual accounting in the public sector, it is hereby requested to make necessary arrangements to prepare the financial statements including the balance sheet…pertaining to your Ministry/Department from 2014 ...
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Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania
... accrual accounting in the central government of Tanzania perhaps serves as evidence delineating the challenges inherited to accrual accounting and the factors stifling its successful ...accrual ...
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ACCRUAL ACCOUNTING REFORMS IN BELGIAN LOCAL GOVERNMENTS: A COMPARATIVE EXAMINATION Johan R. Christiaens*
... current accounting reforms of two types of Belgian local governments from cameralistic accounting to business-like accrual ...government accounting are explored by focusing on important ...
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The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences
... public-sector reforms indicate that there is considerable variability in the way NPM reforms have been translated and embedded in specific national settings (Hood, 1995; Kurunmäki et ...for ...
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The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences
... the reforms (Meyer and Hammerschmid 2010; Kickert, 2008, 2011; Lüder, 1992; Ongaro, 2009; Painter and Peters, ...of accounting reforms (Etherington and Richardson, 1994; Liguori, 2010; Liguori and ...
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Analysis of Accounting Reforms in the Public Sector of Pakistan and Adoption of Cash Basis IPSAS
... British accounting system, which is based on Accounting Code ...This accounting system is dual in ...sector accounting follows the non-commercial ...sector accounting prompts the ...
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Public Financial Management Reforms: The Role of Ipsas in Latin-America
... This paper aims to examine the current state of play in the adoption and harmonisation of these rules internationally and in Latin America. It also explores the conditions associated with the early adoption of IPSASs in ...
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The power of language in legitimating public-sector reforms: when politicians "talk" accounting
... of accounting as a reflection of the State’s sovereign power, and of accounting reforms as a matter of domestic affairs to either manage public-sector organisations or keep public finances under ...
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NPM Reforms in Napoleonic Countries: A Comparative Study of Management Accounting Innovations in Greek and Italian Municipalities
... Management accounting change has been constantly debated in the recent two decades when attempting to strengthen the accountability and the efficient use of resources in organizations of the public ...management ...
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Applicability of Sri Lanka public sector accounting standards: Trincomalee urban council, Sri Lanka
... sector accounting and financial reporting reforms, in ...for accounting reforms because improved accountability poses a significant threat to politicians’ and bureaucrats’ overall income ...
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Institutionalisation of the Cash Basis International Public Sector Accounting Standard in the Central Government of Bangladesh: An Example of Delay and Resistance
... Government accounting in emerging economies is considered a political issue due to its role in managing scarce resources; accountants and bureaucrats are seen more as rational actors in that they are inclined to ...
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International Public Sector Accounting Standards (IPSASs) in Sri Lanka: What Lessons Can Nepal Learn?
... finance reforms (Adhikari et ...sector accounting reforms in developing countries are often not need but the availability of international funding (Hepworth, ...
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WHY DO SOME MUNICIPALITIES APPLY ACCRUAL-BASED RULES MORE THAN OTHERS? EVIDENCE FROM TURKEY
... from accounting changes. According to Carpenter and Feroz (2001), accounting reforms in the United States (USA) can be understood in terms of coercive isomorphic pressures from the credit markets, ...
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Studying administrative reforms through textual analysis: the case of Italian central government accounting
... public-sector reforms by proposing textual analysis as a useful research strategy to explore how reform archetypes and related ideas are deployed in the parliamentary debate and regulations advancing ...government ...
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‘Agents-in-focus’ and ‘Agents-in-context’: The strong structuration analysis of central government accounting practices and reforms in Nepal
... 2016). Accounting studies drawing on the SST have significantly increased in recent years covering areas and events as diverse as strategic investment decision-making (SIDM) (Elmassri et ...externally-proposed ...
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Benchmarking guide : integrating public sector accounting and government finance statistics: addressing the differences between international public sector accounting standards, government finance statistics, & the European system of accounts
... Sector Accounting and Government Finance Statistics aims to inform practitioners and public sector accounting reforms by highlighting the similarities and differences between International Public ...
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Fair value accounting and procyclicality: mitigating regulatory and accounting policy differences through regulatory structure reforms and Enforced Self Regulation
... and accounting policies be mitigated? Because mitigating such differences could facilitate convergence – as well as financial ...of accounting, auditing and regulatory ...
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Accounting Discretion and the Market Disciplining of Bank Risk-taking Behavior: An Assessment of the Effectiveness of Egyptian Banking Reforms from an Accounting Perspective
... of accounting discretion on earnings attributes and risk-taking ...in accounting discretion should be more limited in the case of specialized banks because these banks have a smaller borrower base and hence ...
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