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118.064  Articles
1 of 11.807 pages  |  10  records  |  more records»
The purpose of this study to determine the effect of the application of government accounting standards, internal control systems and the use of information technology on the quality of local government financial reports with organizational commitment as ... see more

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 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

The research objectives are: (a) adopting local government financial accounting into village government financial accounting, (b) reconstructing the understanding of human resources on implementation of local government financial accounting into the imple... see more

The objective of this study was to investigate the process of change in the accounting systems from the perspective of the Critical Theory in a local public organization. The research process was conducted a case study in a municipal government in Brazil,... 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

The main objective of this study is to assess the quality of accrual accounting implementation in Indonesia local governments. In the context of Indonesia local government, to the author's knowledge, this study is the first in proposing a concept to asses... see more

Legal changes in accounting standards provide that State budget information public administration issues in financial reporting. Because of the importance and usefulness of preparing financial information, this research is aimed to reflect on the issues t... see more

Regional autonomy allows regions to hold the authority to manage their own regions. It also raises the responsibility that must be fulfilled by the regional government, namely financial reporting as a means of accountability. Reliability and timeliness ar... see more

1 of 11.807 pages  |  10  records  |  more records»