Public Accounting - Articles - Scientific Research Publishing

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
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 3,456 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 1,056 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 2,857 Downloads 8,990 Views Citations
Forensic Accounting, Internal Control Impact on Nigerian Public Sector Fraud Prevention: A Descriptive Analysis (Articles)

Aloysius Vutumu, Sebil Olalekan Oshota, Ademola S. Akinteye

Open Journal of Business and Management Vol.13 No.2, February 11, 2025

DOI: 10.4236/ojbm.2025.132041 325 Downloads 2,237 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 9,359 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 1,406 Downloads 4,254 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 1,027 Downloads 4,561 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 367 Downloads 1,300 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 3,497 Downloads 4,636 Views Citations
Research on Reputation Evaluation of Accounting Firms from the Perspective of Internet Public Opinion
—Multi-Case Analysis Based on Hot Events (Articles)

Yantong Liu

Advances in Applied Sociology Vol.12 No.8, August 31, 2022

DOI: 10.4236/aasoci.2022.128032 254 Downloads 1,203 Views Citations
The Role of Public Sector Accounting in Monitoring Foreign Aids and Its Effectiveness: A Systematic Literature Review (Articles)

Evans O. N. D. Ocansey, Emmanuel Peprah, Emmanuel Kwame Asirifi

Voice of the Publisher Vol.11 No.3, September 3, 2025

DOI: 10.4236/vp.2025.113032 99 Downloads 525 Views Citations
Drivers and Barriers of Sustainability Reporting in the Greek Public Forest Service (Articles)

Konstantinos G. Papaspyropoulos, Dimitrios Karamanolis

Open Journal of Accounting Vol.5 No.3, July 18, 2016

DOI: 10.4236/ojacct.2016.53005 2,908 Downloads 5,472 Views Citations
Enhancing Sustainability in Forestry Using Material Flow Cost Accounting (Articles)

Konstantinos G. Papaspyropoulos, Dimitrios Karamanolis, Christos K. Sokos, Periklis K. Birtsas

Open Journal of Forestry Vol.6 No.5, August 11, 2016

DOI: 10.4236/ojf.2016.65026 2,547 Downloads 5,082 Views Citations
This article belongs to the Special Issue on Forest and Sustainability
Exploring the Relationship between Industry Characteristics and the Adoption of an Innovative Cost Accounting Method: A Literature Review on the Greek Context (Articles)

Anastasios Chatzis, Georgios L. Thanasas, Agathi Koulidou

Theoretical Economics Letters Vol.13 No.6, December 27, 2023

DOI: 10.4236/tel.2023.136091 252 Downloads 968 Views Citations
Impact of Forensic Accounting on Internal Control Effectiveness and Fraud Prevention in Nigerian Public Sector (Articles)

Aloysius Vutumu, Omo Aregbeyen, Ademola S. Akinteye

Journal of Financial Risk Management Vol.14 No.4, December 23, 2025

DOI: 10.4236/jfrm.2025.144030 120 Downloads 1,284 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 8,773 Downloads 15,690 Views Citations

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