Debate: On the role of prudence in public sector accounting

被引：8
|
作者：
Lorson, Peter [1 ]
Haustein, Ellen [1 ]
机构：
[1] Univ Rostock, Chair Accounting Management Control & Auditing, Fac Social & Econ Sci, Rostock, Germany
来源：
PUBLIC MONEY & MANAGEMENT | 2019年 / 39卷 / 06期
关键词：
D O I：
10.1080/09540962.2019.1583907
中图分类号：
C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;
摘要：
[No abstract available]
引用
收藏
页码：389 / 390
页数：2
相关论文
共 50 条
  • [1] THE DEBATE ON PRUDENCE IN ACCOUNTING
    Oreshkova, Hristina
    [J]. CBU INTERNATIONAL CONFERENCE PROCEEDINGS 2017: INNOVATIONS IN SCIENCE AND EDUCATION, 2017, 5 : 343 - 360
  • [2] The principle of prudence in public sector accounting-a comparative analysis of cautious and asymmetric prudence
    Adam, Berit
    Heiling, Jens
    Meglitsch, Tim
    [J]. PUBLIC MONEY & MANAGEMENT, 2022, 42 (07) : 521 - 529
  • [3] Debate: Public sector accounting education and artificial intelligence
    Cohen, Sandra
    Rossi, Francesca Manes
    Brusca, Isabel
    [J]. PUBLIC MONEY & MANAGEMENT, 2023, 43 (07) : 725 - 726
  • [4] Introduction: The Gordian knot of public sector accounting and the role of the International Public Sector Accounting Standards
    Manes-Rossi, Francesca
    Cohen, Sandra
    Caperchione, Eugenio
    Brusca, Isabel
    [J]. INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES, 2016, 82 (04) : 718 - 723
  • [5] Debate: Will AI affect the transparency and accountability of public sector accounting?
    Cifuentes-Faura, Javier
    [J]. PUBLIC MONEY & MANAGEMENT, 2024, 44 (02) : 154 - 155
  • [6] The future of public sector accounting research. A polyphonic debate
    Grossi, Giuseppe
    Steccolini, Ileana
    Adhikari, Pawan
    Brown, Judy
    Christensen, Mark
    Cordery, Carolyn
    Ferry, Laurence
    Lassou, Philippe
    McDonald III, Bruce
    Raudla, Ringa
    Sicilia, Mariafrancesca
    Vinnari, Eija
    [J]. QUALITATIVE RESEARCH IN ACCOUNTING AND MANAGEMENT, 2023, 20 (01): : 1 - 37
  • [7] Debate: Integrating new perspectives in public sector accounting education (PSAE)
    Gomes, Patricia
    Teixeira, Claudia
    Azevedo, Graca
    [J]. PUBLIC MONEY & MANAGEMENT, 2023, 43 (07) : 727 - 728
  • [8] Debate: Accounting for public sector assets-the implications of 'service potential'
    Anessi-Pessina, Eugenio
    Bisogno, Marco
    Lorson, Peter Christoph
    [J]. PUBLIC MONEY & MANAGEMENT, 2022, 42 (07) : 480 - 481
  • [9] ROLE OF THE ACCOUNTING AND ACCOUNTING INFORMATION IN MANAGEMENT THE ASSET SPECIFIC FOR THE PUBLIC SECTOR
    Hladika, Mirjana
    Percevic, Hrvoje
    [J]. 3. MEDUNARODNI ZNANSTVENI SIMPOZIJ GOSPODARSTVO ISTOCNE HRVATSKE - VIZIJA I RAZVOJ, 2014, : 300 - 309
  • [10] RESEARCHING PUBLIC SECTOR TRANSFORMATION: THE ROLE OF MANAGEMENT ACCOUNTING
    van Helden, G.
    [J]. FINANCIAL ACCOUNTABILITY & MANAGEMENT, 2005, 21 (01) : 99 - 133
12345