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268.679  Articles
1 of 26.869 pages  |  10  records  |  more records»
El artículo tiene como objetivo proporcionar una visión general de los documentos de rendición de cuentas requeridas en el Plan Oficial de Contabilidad de las Entidaes Locales de Portugal de 2002. En particular, se pretende poner de manifiesto que en los ... see more

This study attempts to obtain empirical evidence regarding the determinants of local government administration performance in Indonesia using the local expenditures, local wealth, and financial management accountability factors. The research uses secondar... see more

Globally, government pursued various form of public Financial Management (FM) reforms toenhance Local Government (LG) performance. A poor FM has contributed to the failure and inefficiency of LG in achieving substantial development, while most LG faces th... see more

The objective of this study is to determine the impact of e-budgeting and internal government control systems to financial reporting of  local governments in Indonesia as measured by the achievement of the unqualified opinion from the report of the F... see more

AbstractLocal government has emerged from a prolonged transition to face a second generation of challenges, namely unfunded mandates. Compliance with the current financial management system is a constant challenge for local government. To complicate ... see more

Special autonomy in education is regarded as a great blessing for the Papua people. They have high expectation that Special autonomy funds allocated for education will elevate their living quality including school provisions and living standard. The popul... see more

Every organization wants to be trusted by public-stakeholders. Their trust is a form of recognition for results, performance, and achievements. The authority of the central government to regional governments regarding financial management is a demand for ... see more

Abstract This study attempts to analyze the quality of local government financial information through internal and external factors. This type of research is a causative research using primary data collected through a questionnaire using a likert sca... see more

This paper seeks to find evidence accrual accounting implementation within local government in Indonesia. The evidence comes from the quality of financial statements published by the local government in Indonesia. The financial statements used in this stu... see more

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