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Materias / palabras clave: Accounting; Standards; Comparative accounting; Financial statements; Mexico; Contabilidad; Normas; Contabilidad comparada; Estados financieros; México

Materias / palabras clave: Accounting; Law and legislation; Mexico; Taxation; Contabilidad; Ley y legislación; México; Derecho tributario

Materias / palabras clave: Responsabilidad del gobierno; Evaluación; México; Ciudad de México; Transparencia en el gobierno; Administración pública; Participación ciudadana; Finanzas públicas; Contabilidad; Government accountability; Evalua...

Materias / palabras clave: Accounting; Business; Finance, Public-Accounting; Marketing; Contabilidad; Hacienda pública; Negocios

Esta obra Guía para elaborar el informe de auditoría independiente con base en Normas Internacionales de Auditoría contiene extractos del Volumen I del Manual de Pronunciamientos Internacionales de Control de Calidad,...

Materias / palabras clave: Accounting; Standards; Comparative accounting; Financial statements; Contabilidad; Norma; Finanzas

Materias / palabras clave: Cost accounting; Managerial accounting; Contabilidad de costes; Contabilidad de gestión

Materias / palabras clave: Accounting; Contabilidad

Materias / palabras clave: Contabilidad de costes; Managerial accounting; Cost accounting

Materias / palabras clave: Accounting; Contabilidad

The development of a circular economy is an important task for socially responsible politicians, scientists and businesses. Despite growing interest in this concept over the past decade, the implementation of circular bu...

Abstract This study aims to examine the impact of forensic accounting services on reducing money laundering. Its originality lies in its exploration of the effects of each of the four forensic accounting services individ...

The article contains results of a statistical study of water resource accounting in Ukraine in the conditions of martial law. The regulatory framework of water use is shown: constitutional principles and provisions of th...

Needs of the population in a particular area are financed from the budget. The volume of budgetary funds determines the ability of satisfying those needs. Budget fund sources of local units are prescribed by legal provis...

This paper concentrates on the current trend in companies reporting concerning the publication of a satellite report on CSR and the possibilities of its inclusion into XBRL system as one of the principal issues decisive ...

This article details a correction to: Dolan, P., 2021. Accounting for Consequences and Claims in Policy. LSE Public Policy Review, 2(2), p.3. DOI: http://doi.org/10.31389/lseppr.43.

The paper explores and isolates factors related to the role of technology during strategy implementation in the public sector. In pursuit of the objective, the actor-network theory (ANT) is used to explore the relationsh...

O objetivo deste trabalho é verificar a percepção dos pregoeiros da central de licitações do Estado de Pernambuco sobre as informações contábeis na tomada de decisão quanto ao julgamento dos pregões eletrônico...

O presente artigo tem como objetivo analisar o cumprimento da transparência passiva nos Tribunais de Contas da Região Sudeste, no que diz respeito aos prazos estabelecidos na Lei de Acesso à Informação e à qualidad...

Abstract Background Accidents caused by venomous animals represent a major neglected public health problem in tropical countries. However, the economic impact of these events on the Brazilian public health system remains...

The purpose of the study is to provide a scientific rationale and develop an institutional and methodological model of tax compliance as an instrument for integrating accounting systems, tax reporting, and public financi...

The article provides a characterization of the current performance of the sustainability reporting in the Ukrainian business sector and outlines the features specific to its implementation by domestic business entities. ...

O artigo tem por objetivo analisar o comportamento das estatísticas fiscais brasileiras a partir de 1999, ano em que se estabeleceu o tripé macroeconômico. Para tanto, examina, em cada governo no período — FHC II, ...

O presente estudo tem como objetivo mostrar na perspectiva de acadêmicos, o grau de conhecimento e uso do Portal da Transparência. A pesquisa teve abordagem quantitativa de escopo descritivo, onde utilizou-se uma surve...