Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

Keyword Index
A
  • Accountability Using new public management in order to implement educational reforms and accountability in universities [Volume 2, Issue 2, 2021, Pages 23-32]
  • Accounting of refinery The impact of artificial intelligence technology on the refineries accounting (Case study: Fajr Jam Gas Refinery) [Volume 2, Issue 4, 2021, Pages 24-38]
  • Accounting Transparency The impact of artificial intelligence technology on the refineries accounting (Case study: Fajr Jam Gas Refinery) [Volume 2, Issue 4, 2021, Pages 24-38]
  • Accrual Accounting The main challenges of the transition to accrual accounting from the perspective of international institutions and the experiences of countries: A documentary analysis approach [Volume 2, Issue 4, 2021, Pages 94-105]
  • Accrual Accounting A study of the convergence perspective of European Public Sector Accounting Standards with International Public Sector Accounting Standards [Volume 2, Issue 2, 2021, Pages 10-22]
  • Accrual Accounting Examining the requirements for applying and implementing the accrual accounting system in the public sector and identifying the leading constraints [Volume 2, Issue 1, 2021, Pages 1-15]
  • Accrual Accounting Investigating the role of accounting in the management of the recent global crisis (Case study: Italy) [Volume 2, Issue 1, 2021, Pages 38-49]
  • Active learning techniques Public sector accounting education based on active learning methods and new technologies [Volume 2, Issue 3, 2021, Pages 42-51]
  • Artificial intelligence The impact of artificial intelligence technology on the refineries accounting (Case study: Fajr Jam Gas Refinery) [Volume 2, Issue 4, 2021, Pages 24-38]
  • Audit effectiveness Public sector auditing and the challenges of Post-Covid-19: Reviewing the strategies of leading countries national audit offices [Volume 2, Issue 3, 2021, Pages 52-64]
  • Audit efficiency Public sector auditing and the challenges of Post-Covid-19: Reviewing the strategies of leading countries national audit offices [Volume 2, Issue 3, 2021, Pages 52-64]
B
  • Beyond budgeting Accounting and beyond budgeting principles changes in the public sector: A review of concepts and literature with emphasis on institutional isomorphism [Volume 2, Issue 4, 2021, Pages 39-63]
  • Blockchain Explain the role of blockchain technology in improving transparency and trust in the public sector [Volume 2, Issue 2, 2021, Pages 1-9]
  • Budgeting Accounting and beyond budgeting principles changes in the public sector: A review of concepts and literature with emphasis on institutional isomorphism [Volume 2, Issue 4, 2021, Pages 39-63]
  • Budgeting Investigating the role of accounting in the management of the recent global crisis (Case study: Italy) [Volume 2, Issue 1, 2021, Pages 38-49]
C
  • Cash Accounting Investigating the role of accounting in the management of the recent global crisis (Case study: Italy) [Volume 2, Issue 1, 2021, Pages 38-49]
  • Cash basis Conceptual analysis of India's public sector accounting system [Volume 2, Issue 1, 2021, Pages 16-30]
  • Computational transparency Explain the role of blockchain technology in improving transparency and trust in the public sector [Volume 2, Issue 2, 2021, Pages 1-9]
  • Controllers Financial supervisors of controllers in the Iranian organizations and the proper implementation of the public sector accounting system: A review of related challenges [Volume 2, Issue 4, 2021, Pages 1-23]
  • Countries audit offices strategies Public sector auditing and the challenges of Post-Covid-19: Reviewing the strategies of leading countries national audit offices [Volume 2, Issue 3, 2021, Pages 52-64]
  • COVID-19 Examining the evolution of consolidated financial statements in the UK public sector [Volume 2, Issue 4, 2021, Pages 85-93]
  • COVID-19 Public sector auditing and the challenges of Post-Covid-19: Reviewing the strategies of leading countries national audit offices [Volume 2, Issue 3, 2021, Pages 52-64]
E
  • Education Using new public management in order to implement educational reforms and accountability in universities [Volume 2, Issue 2, 2021, Pages 23-32]
  • Effectiveness of Accounting Standards Investigate the reasons for the need to reexamine the existing standards of the Governmental Accounting Standards Board (GASB) [Volume 2, Issue 1, 2021, Pages 31-37]
  • Effectiveness of management accountants Investigate the gap in the expectations of management accountants in the public sector [Volume 2, Issue 3, 2021, Pages 72-80]
  • E-Government Explain the role of blockchain technology in improving transparency and trust in the public sector [Volume 2, Issue 2, 2021, Pages 1-9]
  • E-learning Public sector accounting education based on active learning methods and new technologies [Volume 2, Issue 3, 2021, Pages 42-51]
  • Elements of accrual accounting Investigating the effect of laws, human resources and accounting standards on proper implementation of accrual basis in Iran’s public sector financial reporting [Volume 2, Issue 3, 2021, Pages 24-41]
  • Environmental Challenges Sustainability and environmental changes reporting challenges for public sector accountants [Volume 2, Issue 3, 2021, Pages 65-71]
  • Environmental Factors Meta-analysis of barriers to the establishment of performance-based budgeting in the Iranian organizations [Volume 2, Issue 4, 2021, Pages 64-84]
  • European Union A study of the convergence perspective of European Public Sector Accounting Standards with International Public Sector Accounting Standards [Volume 2, Issue 2, 2021, Pages 10-22]
  • Expectation Gap Investigate the gap in the expectations of management accountants in the public sector [Volume 2, Issue 3, 2021, Pages 72-80]
F
  • Financial forecasting The impact of artificial intelligence technology on the refineries accounting (Case study: Fajr Jam Gas Refinery) [Volume 2, Issue 4, 2021, Pages 24-38]
  • Financial monitoring Financial supervisors of controllers in the Iranian organizations and the proper implementation of the public sector accounting system: A review of related challenges [Volume 2, Issue 4, 2021, Pages 1-23]
  • Financial Reporting Investigate the reasons for the need to reexamine the existing standards of the Governmental Accounting Standards Board (GASB) [Volume 2, Issue 1, 2021, Pages 31-37]
  • Financial Transparency Reporting on public pension plans based on budget and GASB statements 67 and 68 [Volume 2, Issue 1, 2021, Pages 62-71]
  • Financing Determining the effective factors on the implementation of private sector participation in transferable public-private partnership projects in the national budget using fuzzy Delphi approaches and structural equations [Volume 2, Issue 3, 2021, Pages 1-23]
G
  • GASB Investigate the reasons for the need to reexamine the existing standards of the Governmental Accounting Standards Board (GASB) [Volume 2, Issue 1, 2021, Pages 31-37]
  • GASB no. 67&68 Reporting on public pension plans based on budget and GASB statements 67 and 68 [Volume 2, Issue 1, 2021, Pages 62-71]
  • GASB statements Assessing governmental accounting education over the past four decades with an emphasis on the role of GASB statements [Volume 2, Issue 1, 2021, Pages 50-61]
  • Governmental accounting education Assessing governmental accounting education over the past four decades with an emphasis on the role of GASB statements [Volume 2, Issue 1, 2021, Pages 50-61]
  • Governmental accounting educators Assessing governmental accounting education over the past four decades with an emphasis on the role of GASB statements [Volume 2, Issue 1, 2021, Pages 50-61]
  • Governmental Accounting Standards Board The role of value-based asset - liability management in reforming public sector pension plans [Volume 2, Issue 2, 2021, Pages 61-73]
  • Governmental development projects Determining the effective factors on the implementation of private sector participation in transferable public-private partnership projects in the national budget using fuzzy Delphi approaches and structural equations [Volume 2, Issue 3, 2021, Pages 1-23]
  • Governmental financial reporting Reporting on public pension plans based on budget and GASB statements 67 and 68 [Volume 2, Issue 1, 2021, Pages 62-71]
  • Government Consolidated Financial Statements Examining the evolution of consolidated financial statements in the UK public sector [Volume 2, Issue 4, 2021, Pages 85-93]
H
  • Human factors Meta-analysis of barriers to the establishment of performance-based budgeting in the Iranian organizations [Volume 2, Issue 4, 2021, Pages 64-84]
I
  • IGASs Conceptual analysis of India's public sector accounting system [Volume 2, Issue 1, 2021, Pages 16-30]
  • Information systems The main challenges of the transition to accrual accounting from the perspective of international institutions and the experiences of countries: A documentary analysis approach [Volume 2, Issue 4, 2021, Pages 94-105]
  • Institutional theory Accounting and beyond budgeting principles changes in the public sector: A review of concepts and literature with emphasis on institutional isomorphism [Volume 2, Issue 4, 2021, Pages 39-63]
  • International Public Sector Accounting Standards Review of international developments in public sector accounting with a look at developments in Uzbekistan [Volume 2, Issue 2, 2021, Pages 33-41]
  • IPSASs Conceptual analysis of India's public sector accounting system [Volume 2, Issue 1, 2021, Pages 16-30]
  • Iranian organizations Financial supervisors of controllers in the Iranian organizations and the proper implementation of the public sector accounting system: A review of related challenges [Volume 2, Issue 4, 2021, Pages 1-23]
L
  • Laws and Regulations Investigating the effect of laws, human resources and accounting standards on proper implementation of accrual basis in Iran’s public sector financial reporting [Volume 2, Issue 3, 2021, Pages 24-41]
M
  • Management Accountants Investigate the gap in the expectations of management accountants in the public sector [Volume 2, Issue 3, 2021, Pages 72-80]
  • Meta-analysis Meta-analysis of barriers to the establishment of performance-based budgeting in the Iranian organizations [Volume 2, Issue 4, 2021, Pages 64-84]
N
  • New Public Management Using new public management in order to implement educational reforms and accountability in universities [Volume 2, Issue 2, 2021, Pages 23-32]
  • New Public Management The explanation of the role of public sector accounting in post-new public management [Volume 2, Issue 2, 2021, Pages 42-60]
O
  • Operational Budgeting Meta-analysis of barriers to the establishment of performance-based budgeting in the Iranian organizations [Volume 2, Issue 4, 2021, Pages 64-84]
  • Optimal decision making The impact of artificial intelligence technology on the refineries accounting (Case study: Fajr Jam Gas Refinery) [Volume 2, Issue 4, 2021, Pages 24-38]
P
  • Pension Funds The role of value-based asset - liability management in reforming public sector pension plans [Volume 2, Issue 2, 2021, Pages 61-73]
  • Pension planes The role of value-based asset - liability management in reforming public sector pension plans [Volume 2, Issue 2, 2021, Pages 61-73]
  • Pension plans Reporting on public pension plans based on budget and GASB statements 67 and 68 [Volume 2, Issue 1, 2021, Pages 62-71]
  • Post-new public management The explanation of the role of public sector accounting in post-new public management [Volume 2, Issue 2, 2021, Pages 42-60]
  • Public finances A study of the convergence perspective of European Public Sector Accounting Standards with International Public Sector Accounting Standards [Volume 2, Issue 2, 2021, Pages 10-22]
  • Public Management Explain the role of blockchain technology in improving transparency and trust in the public sector [Volume 2, Issue 2, 2021, Pages 1-9]
  • Public Sector Examining the evolution of consolidated financial statements in the UK public sector [Volume 2, Issue 4, 2021, Pages 85-93]
  • Public Sector Investigating the effect of laws, human resources and accounting standards on proper implementation of accrual basis in Iran’s public sector financial reporting [Volume 2, Issue 3, 2021, Pages 24-41]
  • Public Sector Investigate the gap in the expectations of management accountants in the public sector [Volume 2, Issue 3, 2021, Pages 72-80]
  • Public sector accountants Sustainability and environmental changes reporting challenges for public sector accountants [Volume 2, Issue 3, 2021, Pages 65-71]
  • Public Sector Accounting Financial supervisors of controllers in the Iranian organizations and the proper implementation of the public sector accounting system: A review of related challenges [Volume 2, Issue 4, 2021, Pages 1-23]
  • Public Sector Accounting A study of the convergence perspective of European Public Sector Accounting Standards with International Public Sector Accounting Standards [Volume 2, Issue 2, 2021, Pages 10-22]
  • Public Sector Accounting The explanation of the role of public sector accounting in post-new public management [Volume 2, Issue 2, 2021, Pages 42-60]
  • Public Sector Accounting Examining the requirements for applying and implementing the accrual accounting system in the public sector and identifying the leading constraints [Volume 2, Issue 1, 2021, Pages 1-15]
  • Public Sector Accounting Conceptual analysis of India's public sector accounting system [Volume 2, Issue 1, 2021, Pages 16-30]
  • Public sector accounting education Public sector accounting education based on active learning methods and new technologies [Volume 2, Issue 3, 2021, Pages 42-51]
  • Public sector accounting reforms Review of international developments in public sector accounting with a look at developments in Uzbekistan [Volume 2, Issue 2, 2021, Pages 33-41]
  • Public Sector Accounting Standards Accounting and beyond budgeting principles changes in the public sector: A review of concepts and literature with emphasis on institutional isomorphism [Volume 2, Issue 4, 2021, Pages 39-63]
  • Public sector accounting training The main challenges of the transition to accrual accounting from the perspective of international institutions and the experiences of countries: A documentary analysis approach [Volume 2, Issue 4, 2021, Pages 94-105]
  • Public sector auditing Public sector auditing and the challenges of Post-Covid-19: Reviewing the strategies of leading countries national audit offices [Volume 2, Issue 3, 2021, Pages 52-64]
  • Public sector educational software Public sector accounting education based on active learning methods and new technologies [Volume 2, Issue 3, 2021, Pages 42-51]
  • Public sector financial management The main challenges of the transition to accrual accounting from the perspective of international institutions and the experiences of countries: A documentary analysis approach [Volume 2, Issue 4, 2021, Pages 94-105]
  • Public sector financial reporting Examining the requirements for applying and implementing the accrual accounting system in the public sector and identifying the leading constraints [Volume 2, Issue 1, 2021, Pages 1-15]
  • Public sector reform The main challenges of the transition to accrual accounting from the perspective of international institutions and the experiences of countries: A documentary analysis approach [Volume 2, Issue 4, 2021, Pages 94-105]
  • Public Value The explanation of the role of public sector accounting in post-new public management [Volume 2, Issue 2, 2021, Pages 42-60]
R
  • Reform of accounting standards Investigate the reasons for the need to reexamine the existing standards of the Governmental Accounting Standards Board (GASB) [Volume 2, Issue 1, 2021, Pages 31-37]
  • Responsibility of accountability Investigating the effect of laws, human resources and accounting standards on proper implementation of accrual basis in Iran’s public sector financial reporting [Volume 2, Issue 3, 2021, Pages 24-41]
S
  • Sustainability Reporting Sustainability and environmental changes reporting challenges for public sector accountants [Volume 2, Issue 3, 2021, Pages 65-71]
T
  • Technical and process factors Meta-analysis of barriers to the establishment of performance-based budgeting in the Iranian organizations [Volume 2, Issue 4, 2021, Pages 64-84]
  • Transition economics Review of international developments in public sector accounting with a look at developments in Uzbekistan [Volume 2, Issue 2, 2021, Pages 33-41]
  • Trust Explain the role of blockchain technology in improving transparency and trust in the public sector [Volume 2, Issue 2, 2021, Pages 1-9]
U
  • United Kingdom Examining the evolution of consolidated financial statements in the UK public sector [Volume 2, Issue 4, 2021, Pages 85-93]
  • Uzbekistan Review of international developments in public sector accounting with a look at developments in Uzbekistan [Volume 2, Issue 2, 2021, Pages 33-41]
V