Search results for "Public Accounting"

showing 5 items of 5 documents

As inovações em contabilidade governamental na américa latina: o caso da Colômbia

2012

En este trabajo se aborda la reforma de la contabilidad gubernamental en Colombia -iniciada en 1991 y que se extiende hasta la actualidad- buscando contribuir a la comprensión de la génesis y del desarrollo del Sistema Contable Público Colombiano. Un elemento novedoso reside en documentar parte del proceso de adaptación de las International Public Sector Accounting Standards, IPSAS, a un contexto específico. Así, la pregunta central del documento es: ¿Puede considerarse el proceso desarrollado en la contabilidad gubernamental en Colombia como una innovación? Desde un enfoque descriptivo y analítico, soportado en documentos públicos y en fuentes secundarias, los autores caracterizan lo acont…

compared accounting systemsresearch on public accountinggovernmental accounting in Colombiacontabilidad gubernamental en Colombiasistemas contábeis comparadosinnovaciones en contabilidad gubernamentalsistemas contables comparadosinnovations in governmental accountinginnovations en comptabilité gouvernementaleinovações em contabilidade governamentalinvestigación en contabilidad públicainvestigation en comptabilité publiquepesquisa em contabilidade públicaComptabilité gouvernementale en Colombiesystèmes comptables comparéscontabilidade governamental na Colômbia
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Public Accounting in Austria and in the Lombard-Venetian area: the first Academic Teachings

2012

Settore SECS-P/07 - Economia AziendalePublic AccountingAccounting teaching
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Les études supérieures, un actif de valeur ?

2018

This article deals with the current student funding policy in England. This policy is founded on the continuing development of fees, grants, and loans. The article analyzes the ideas that fuel this type of policy and its state -regulated public accounting. It illustrates the emergence and development of a form of public management and commodification of state assets

Frais d'inscriptionFinance publique[SHS.EDU]Humanities and Social Sciences/Education[SHS.EDU] Humanities and Social Sciences/EducationÉtudiantPrêt étudiantboursesUnited KingdomloansgrantsprêtsFinancementcomptabilité publiqueRoyaume-UniStudentpublic accounting
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Public Accounting Teachings Through the 19th Italian Century

2013

This paper tries to offer an Italian point of view about the theme of public accounting teachings. We focused our attention on the Italian case during the 19th century because this period was very significant for our purpose. In particular, we considered the teachings that were held in Pavia and Padua and the eminent figures of the correspondent professors: Villa and Tonzig. In this sense, the aims of this paper are: • To analyze the characteristics of the Italian context at the time; • To describe the contents of the mentioned teachings in consideration of the different Professors’ backgrounds and ideas; • To make a comparison between the contents of the two considered courses in relation …

Settore SECS-P/07 - Economia AziendalePublic accounting Italian context Accounting teaching
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Bilancio dello Stato italiano e contesti socio-economici. Un’analisi evolutiva in chiave economico-aziendale.

2020

Il volume analizza l'evoluzione del bilancio dello Stato italiano alla luce delle influenze dei principali contesti che hanno inciso sui suoi cambiamenti. In particolare, si mettono in evidenza le relazioni esistenti fra i contesti economico-sociali e le funzioni assegnate al bilancio dello Stato. I risultati della ricerca mostrano come nel contesto della finanza pubblica neutrale, il bilancio dello Stato sia essenzialmente uno strumento accertativo-contabile e di rendicontazione. Con il passaggio al contesto della finanza pubblica attiva, il bilancio pubblico diventa uno strumento a servizio della programmazione economica. Successivamente, nel contesto dell'aziendalizzazione della pubblica…

public budget public accounting new public managementbilancio dello Stato contabilità pubblica finanza pubblica
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