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The Accounting Harmonization Process: Italian Public Principles and International Accounting Standards. Is It a Cultural Choice?
(Articles)
Roberto Jannelli
,
Cristina Tesone
Open Journal of Accounting
Vol.2 No.4
,October 21, 2013
DOI:
10.4236/ojacct.2013.24017
8,824
Downloads
13,106
Views
Citations
Is There a Specific Accrual Basis Standard for the Public Sector? Theoretical Analysis and Harmonization of Italian Government Accounting
(Articles)
Fabio Giulio Grandis
,
Giorgia Mattei
Open Journal of Accounting
Vol.1 No.2
,October 26, 2012
DOI:
10.4236/ojacct.2012.12004
6,932
Downloads
13,076
Views
Citations
The Authorising Function of Budgets in Public Administration. Applicability of IPSAS 24 in Italy
(Articles)
Fabio Giulio Grandis
,
Giorgia Mattei
Open Journal of Accounting
Vol.3 No.2
,April 14, 2014
DOI:
10.4236/ojacct.2014.32006
5,917
Downloads
8,369
Views
Citations
Decisions of Accounting Standards and Discussions of Collective Choice under Visual Angle of Public Management
(Articles)
Wenmiao Zhang
Open Journal of Social Sciences
Vol.2 No.11
,November 28, 2014
DOI:
10.4236/jss.2014.211025
3,302
Downloads
3,958
Views
Citations
Harmonizing Budgeting and Accounting: The Case of Italy
(Articles)
Adriana Bruno
Open Journal of Accounting
Vol.3 No.1
,January 17, 2014
DOI:
10.4236/ojacct.2014.31005
8,829
Downloads
13,093
Views
Citations
Sarbanes-Oxley and the Accounting Profession: Public Interest Implications
(Articles)
Sara Ann Reiter
,
Paul F. Williams
Open Journal of Accounting
Vol.2 No.1
,January 30, 2013
DOI:
10.4236/ojacct.2013.21003
8,888
Downloads
14,842
Views
Citations
Internal Audit and Creative Accounting Practices in Ministries, Departments and Agencies (MDAs): An Empirical Analysis
(Articles)
Stanley Ogoun
,
Emmanuel Atagboro
Open Journal of Business and Management
Vol.8 No.2
,March 2, 2020
DOI:
10.4236/ojbm.2020.82034
1,725
Downloads
4,441
Views
Citations
Understanding Bank Valuation: An Application of the Equity Cash Flow and the Residual Income Approach in Bank Financial Accounting Statements
(Articles)
Eleftherios Aggelopoulos
Open Journal of Accounting
Vol.6 No.1
,December 5, 2016
DOI:
10.4236/ojacct.2017.61001
4,578
Downloads
12,675
Views
Citations
Tutorial Accounting Fundamentals: A New Look of British and American Accounting System
(Articles)
Nousheen Tariq Bhutta
,
Syed Zulfiqar Ali Shah
Open Journal of Accounting
Vol.2 No.1
,January 30, 2013
DOI:
10.4236/ojacct.2013.21004
8,226
Downloads
14,557
Views
Citations
The ABC as Tool for Decision Making in Public Administrations
(Articles)
Danilo Tuccillo
,
Francesco Agliata
Open Journal of Accounting
Vol.7 No.2
,April 3, 2018
DOI:
10.4236/ojacct.2018.72009
2,374
Downloads
7,018
Views
Citations
International Accounting Standards in the Public Sector: A Comparative Study of Greece and European Countries
(Articles)
Eleni Tsianaka
,
Antonios Stavropoulos
Theoretical Economics Letters
Vol.13 No.4
,August 9, 2023
DOI:
10.4236/tel.2023.134047
189
Downloads
1,451
Views
Citations
Use of Video Clips in a Virtual Learning Environment of Accounting Information Systems Class—A Case Study
(Articles)
Baozhou Lu
,
Liang Song
Open Journal of Accounting
Vol.2 No.4
,October 21, 2013
DOI:
10.4236/ojacct.2013.24015
7,476
Downloads
10,642
Views
Citations
An Analysis of the Attribute of Accounting Discipline from the Historical Process of Accounting Development
(Articles)
Wei Cong
iBusiness
Vol.5 No.3B
,November 8, 2013
DOI:
10.4236/ib.2013.53B027
5,813
Downloads
8,125
Views
Citations
The Accounting Analysis of the Intangible Cultural Heritage Enterprises’ Brand Value—Take the Chinese Medicine Industry as an Example
(Articles)
Biyun Lin
American Journal of Industrial and Business Management
Vol.8 No.7
,July 24, 2018
DOI:
10.4236/ajibm.2018.87115
1,145
Downloads
2,276
Views
Citations
Research on Data Analysis of Chinese Public Accounting Firms in the Big Data Era
(Articles)
Meng Kang
,
Fuangfa Ampornstira
Open Journal of Accounting
Vol.10 No.1
,December 28, 2020
DOI:
10.4236/ojacct.2021.101001
1,028
Downloads
2,878
Views
Citations
Internal Audit Practices and Financial Management Reforms: The Case of Payroll Accounting System in the Tanzania Public Sector
(Articles)
Nuru Kalufya
,
Riziki M. Nyello
Open Journal of Business and Management
Vol.9 No.3
,May 13, 2021
DOI:
10.4236/ojbm.2021.93057
662
Downloads
2,921
Views
Citations
This article belongs to the Special Issue on
Leadership and Organizational Management
Financial Evaluation and Viability of Businesses Using Information Systems after the Implementation of the Greek Accounting Standards
(Articles)
Eleni Tsianaka
,
Dimitra Seretidou
Theoretical Economics Letters
Vol.13 No.4
,August 17, 2023
DOI:
10.4236/tel.2023.134052
82
Downloads
404
Views
Citations
Letter to Editor
(Letter to the Editor)
Anastasia Maggina
Open Journal of Accounting
Vol.2 No.4
,October 21, 2013
DOI:
10.4236/ojacct.2013.24013
5,299
Downloads
7,394
Views
Citations
The Open Access Model, Trends and Opportunities in Accounting Research
(Letter to the Editor)
Simone Domenico Scagnelli
Open Journal of Accounting
Vol.3 No.1
,January 15, 2014
DOI:
10.4236/ojacct.2014.31001
6,864
Downloads
10,161
Views
Citations
On Real-Time Accounting of Inventory Costs in the Newsvendor Model and Its Effect on the Service Level
(Articles)
Tal Avinadav
Journal of Service Science and Management
Vol.7 No.2
,April 23, 2014
DOI:
10.4236/jssm.2014.72008
4,685
Downloads
6,740
Views
Citations
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