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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
7,356
Downloads
14,105
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
6,260
Downloads
9,360
Views
Citations
A Discussion of Administration of Local Public Schools in U.S.
(Articles)
Fang Wang
Open Journal of Social Sciences
Vol.2 No.11
, November 28, 2014
DOI:
10.4236/jss.2014.211028
5,258
Downloads
6,772
Views
Citations
Efficiency as a Central Concept in the Science of Administration, Fact and Value-Contexts in the Administrative Processes, and Democracy
(Articles)
Tamaraubibibogha Manfred Gunuboh
Open Journal of Social Sciences
Vol.11 No.6
, June 19, 2023
DOI:
10.4236/jss.2023.116009
525
Downloads
4,739
Views
Citations
Digital Transformation as an Influential Factor in the Knowledge Management of Public Servants Working Telework
(Articles)
Michely Uany Santana de Andrade
,
Rosângela Sarmento Silva
,
Marcos Antonio Gaspar
Open Access Library Journal
Vol.12 No.2
, February 10, 2025
DOI:
10.4236/oalib.1112624
151
Downloads
1,124
Views
Citations
Social and Environmental Management in the Municipalities of Minas Gerais, Brazil
(Articles)
José Roberto Pereira
,
João Batista Rezende
,
Ana Alice Vilas Boas
Journal of Environmental Protection
Vol.6 No.1
, January 27, 2015
DOI:
10.4236/jep.2015.61008
5,422
Downloads
6,855
Views
Citations
Innovation and Change in Public Administration
(Articles)
J. A. Oliveira Rocha
,
Gonçalves J. B. Zavale
Open Journal of Social Sciences
Vol.9 No.6
, June 25, 2021
DOI:
10.4236/jss.2021.96021
1,863
Downloads
13,251
Views
Citations
Ritual, Memory and Oaths: A Mixed Method Approach to Building Capacity for Ethical Praxis
(Articles)
Natalie Lewis
Open Journal of Social Sciences
Vol.9 No.8
, August 12, 2021
DOI:
10.4236/jss.2021.98018
276
Downloads
1,195
Views
Citations
Covid-19 Impacts on the Public Policy and Budget Process on Executive Decision in the United States of America
(Articles)
Robb Shawe
,
Ian R. McAndrew
Open Journal of Social Sciences
Vol.11 No.4
, April 12, 2023
DOI:
10.4236/jss.2023.114004
333
Downloads
1,471
Views
Citations
The Impact of Organizational Culture in the Public Management Leadership Style
(Articles)
Susana Isabel Marreiros
,
Fernando Acabado Romana
,
Albino Anjos Lopes
American Journal of Industrial and Business Management
Vol.13 No.5
, May 18, 2023
DOI:
10.4236/ajibm.2023.135020
1,168
Downloads
6,211
Views
Citations
Corruption in Public Administration and National Development in Nigeria
(Articles)
Ofonmbuk Etido Atakpa
,
Charles Sylvester Akpan
Open Journal of Social Sciences
Vol.11 No.6
, June 19, 2023
DOI:
10.4236/jss.2023.116010
425
Downloads
3,494
Views
Citations
The New Public Management in Sabaneta, Antioquia
(Articles)
Ángel Emilio Muñoz Cardona
Open Journal of Political Science
Vol.4 No.3
, July 31, 2014
DOI:
10.4236/ojps.2014.43019
4,576
Downloads
6,781
Views
Citations
Bolsonaro’s Governance Model: Movement-Government against Public Policies
(Articles)
Cláudio Gonçalves Couto
,
Fernando Luiz Abrucio
Open Journal of Social Sciences
Vol.13 No.1
, January 27, 2025
DOI:
10.4236/jss.2025.131026
192
Downloads
1,412
Views
Citations
Threshold of Community Policing in the Philippines: A Public Safety and Security Study
(Articles)
Bensen Alex U. Pola
,
Jimmy S. Aganon
,
Reycar L. Almazan
,
Joedy L. Berbano
Open Journal of Social Sciences
Vol.13 No.8
, August 13, 2025
DOI:
10.4236/jss.2025.138011
223
Downloads
6,225
Views
Citations
Public Risk Management in Greece: The Tone of the Top
(Articles)
Timoleon Papadopoulos
Theoretical Economics Letters
Vol.15 No.4
, August 28, 2025
DOI:
10.4236/tel.2025.154060
164
Downloads
781
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
9,377
Downloads
16,008
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
2,201
Downloads
6,162
Views
Citations
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
9,479
Downloads
14,501
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
486
Downloads
3,457
Views
Citations
International Analysis of Public Sector Accounting and Fiscal Governance: A Systematic Literature Review
(Articles)
Samuel Antwi
,
Evans O. N. D. Ocansey
,
David Oppong
Open Access Library Journal
Vol.12 No.8
, August 7, 2025
DOI:
10.4236/oalib.1113859
150
Downloads
1,057
Views
Citations
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