Accrual accounting at different levels of the public sector: A systematic literature review
This paper has two main objectives. Firstly, it reviews relevant literature on the experiences
of different levels of governments worldwide in adopting public sector accrual accounting …
of different levels of governments worldwide in adopting public sector accrual accounting …
Use of condition-based valuation approach to evaluate the maintenance decision of pavement assets: a case study of Yunnan Province in China
L Ma, J Cao, Z Pan, L Guo, H Zhang, Y Ma… - Frontiers in Energy …, 2024 - frontiersin.org
Pavements are critical components of highway assets, but accurately estimating their value
can be challenging due to the lack of connection between valuation and long-term service …
can be challenging due to the lack of connection between valuation and long-term service …
[PDF][PDF] The Dilemma of Information Overload: A Review of Literature from Accounting and Finance Related Studies
ALV Regina, M Munasinghe - Journal Homepage: https://sajf. sljol …, 2022 - researchgate.net
Purpose: Advancements in information and communication technologies enable the
production of a mass amount of data and information. Do more information support quality …
production of a mass amount of data and information. Do more information support quality …
Accountability For Governance Of Government Fixed Assets
A Widyaningsih - Jurnal Akuntansi Multiparadigma, 2022 - jamal.ub.ac.id
ACCOUNTABILITY FOR GOVERNANCE OF LOCAL GOVERNMENT FIXED ASSETS Page 1
180 Abstrak - Akuntabilitas Tata Kelola Aset Tetap Pemerintah Daerah Tujuan Utama …
180 Abstrak - Akuntabilitas Tata Kelola Aset Tetap Pemerintah Daerah Tujuan Utama …
The magic of IPSAS accrual: the real without reality
TA Mkasiwa - International Journal of Public Sector Management, 2022 - emerald.com
The magic of IPSAS accrual: the real without reality | Emerald Insight Books and journals Case
studies Expert Briefings Open Access Publish with us Advanced search The magic of IPSAS …
studies Expert Briefings Open Access Publish with us Advanced search The magic of IPSAS …
Value Relevance of Accrual Information in Public Sector: Facts from Practices
L Dharmayuni, H Rossieta… - … Journal of Public …, 2024 - Taylor & Francis
Accrual accounting plays a crucial role in the public sector as it enhances the efficiency of
asset utilization. However, much of existing research focuses more on the theoretical ideals …
asset utilization. However, much of existing research focuses more on the theoretical ideals …
[PDF][PDF] EVALUATION OF REVENUES, EBITDA, NET PROFIT, AND CORPORATE INCOME TAXES IN RELATION TO THE INCOME SIDE OF THE STATE BUDGET.
A Víghová, I Košovská, M Hudáková - Journal of Entrepreneurship & …, 2024 - jssidoi.org
The effective operation of small, medium, and large enterprises is essential for society and
the state budget. The efficiency of companies from an accounting and financial reporting …
the state budget. The efficiency of companies from an accounting and financial reporting …
Creating value by corporate anti‐corruption models: An empirical analysis in the Italian scenario
This paper aims to identify the main issues and drivers of sustainable corporate governance
to prevent corruption and increase companies' profitability by drafting corporate …
to prevent corruption and increase companies' profitability by drafting corporate …
[PDF][PDF] Current Practices and Issues in the Accounting for Government Infrastructure Assets
CR Isa, HA Hasan, Z Saleh - IPN JOURNAL OF RESEARCH AND …, 2023 - jurnal.ipn.gov.my
Purpose: This paper aims to explore the current accounting practices and issues in
accounting for infrastructure assets in Malaysian public sector organisations. Comparatively …
accounting for infrastructure assets in Malaysian public sector organisations. Comparatively …
[PDF][PDF] Issues and Challenges in Accounting for Infrastructure Assets in the Malaysian Government and the Way Forward
CR Isa, HA Hasan, Z Saleh - IPN JOURNAL OF RESEARCH AND …, 2024 - researchgate.net
Purpose: The current study seeks to examine the issues and challenges encountered by the
Malaysian government accounting staff in recognising and measuring infrastructure assets …
Malaysian government accounting staff in recognising and measuring infrastructure assets …