در این نوشتار، به بررسی مطالعات انجام شده خارج از کشور در حوزه سیستم حسابداری تعهدی (حسابداری بخش عمومی) از سال 2006 الی 2019 پرداخته شده است.
* زبان متن: فارسی
* فرمت فایل: WORD
مطالعات انجام شده خارج از کشور در حوزه سیستم حسابداری تعهدی (حسابداری بخش عمومی) - فرمت word
مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................8
برخی از منابع مورد استفاده
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Bisogno M., Cuadrado-Ballesteros B. (2019) The Role of Public Sector Accounting on Financial Sustainability and Governmental Effectiveness. Financial Sustainability of Public Sector Entities pp 123-144
Christiaens, J. and J. Rommel (2008). “Accrual Accounting Reforms: Only for Businesslike (Parts of) Governments”. Financial Accountability & Management. Vol. 24, No. 1, pp.59-75
Cohen S. Cash versus accrual accounting measures in Greek municipalities: proxies or not for decision making? International Journal of Accounting, Auditing and Performance Evaluation 2012;8(3):203-22
Cohen, S., Kaimenakis, N., & Venieris, G. (2013). Reaping the benefits of two worlds: An explanatory study of the cash and the accrual accounting information roles in local governments. Journal of Applied Accounting Research, 14(2), 165-179.
Davis, N. (2010). Accrual accounting and the Australian public sector–a legitimation explanation. Australasian Accounting, Business and Finance Journal, 4(2), 61-78.
Gamayuni. Rindu Rika. (2018). The Effect of Internal Audit Function Effectiveness and Implementation of Accrual Based Government Accounting Standard on Financial Reporting Quality. Review of Integrative Business and Economics Research, Vol. 7, Supplementary Issue 1
Ilie, M & Nicoleta Elena (2012), "IPSAS and the Application of These Standards in the Romania", Procedia -Social and Behavioral Sciences, Vol. 62, PP. 35 – 39.
