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Governmental & Nonprofit Accounting eJournal

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Viewing: 1 - 50 of 740 papers

1.

Are State Public Pensions Sustainable? Why the Federal Government Should Worry About State Pension Liabilities

Number of pages: 27 Posted: 27 Apr 2010 Last Revised: 17 May 2010
Working Paper Series
Stanford Graduate School of Business
Downloads 7,988
2.

A Survey of Systemic Risk Analytics

U.S. Department of Treasury, Office of Financial Research No. 0001
Number of pages: 165 Posted: 11 Jan 2012 Last Revised: 16 Mar 2016
Working Paper Series
Massachusetts Institute of Technology (MIT), R. H. Smith School of Business, U. of Maryland, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)

Multiple version iconThere are 2 versions of this paper

Downloads 4,764
3.

The Challenges of Public Sector Audit as an Effective Accountability Tool in PPP Arrangements in Nigeria

Number of pages: 6 Posted: 11 Dec 2011
Working Paper Series
Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 2,334
4.

A Financial Health Index for Achieving Nonprofit Financial Sustainability

Number of pages: 56 Posted: 01 May 2012 Last Revised: 05 May 2013
Working Paper Series
IUPUI
Downloads 2,018
5.

Arguments for Introducing Accrual Based Accounting in the Public Sector

Number of pages: 6 Posted: 21 Oct 2009
Working Paper Series
Constantin Brancoveanu University and Constantin Brancoveanu University
Downloads 1,503
6.

The Causes and Consequences of Internal Control Problems in Nonprofit Organizations

Number of pages: 45 Posted: 02 Apr 2010
Working Paper Series
College of William and Mary - Mason School of Business, University of Michigan - Stephen M. Ross School of Business and National University of Singapore (NUS)
Downloads 1,267
7.

Should Business and Non-Business Accounting Be Different? A Comparative Perspective Applied to the New French Governmental Accounting Standards

International Journal of Public Administration (IJPA), Volume 35, Issue 9, July 2012, pages 603-619, 12th Biennial CIGAR Conference Paper, University of Modena, Italy, May 28-29, 2009, EGPA Annual Conference, Rotterdam, September 2008
Number of pages: 40 Posted: 15 Jun 2009 Last Revised: 03 Aug 2012
Accepted Paper Series
French National Center for Scientific Research (CNRS)
Downloads 1,250
8.

Group Participation in Governmental Accounting Standards Setting: A Cluster Analysis

Public Administration Quarterly, Vol. 9, No. 4, pp. 470-485, Winter 1986
Number of pages: 11 Posted: 10 Aug 2008 Last Revised: 04 Dec 2018
Accepted Paper Series
University of Washington, Milgard School of Business-Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 1,144
9.

Reporting on the Past: A New Approach to Improving Accounting Today

Number of pages: 15 Posted: 07 Nov 1999
Working Paper Series
University of British Columbia - Sauder School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,094
10.

Governmental Accounting and Austerity Policies: Accounting Representations of Public Debt and Deficit in Europe and Abroad

Accounting Forum (2016). DOI: dx.doi.org/10.1016/j.accfor.2016.05.003, EGPA Permanent Study Group XII “Public Sector Financial Management”, ISCTE Business School, Lisbon (Portugal), May 8-9, 2014., Accounting, Economics and Law Research Network Conference, SASE Annual Meeting, University of Milano, 27-29 June 2013. , 8th International EIASM Public Sector Conference, Edinburgh (UK), 2-4 September, 2014.,
Number of pages: 25 Posted: 06 Apr 2013 Last Revised: 06 Jun 2016
Working Paper Series
French National Center for Scientific Research (CNRS)
Downloads 1,058
11.

Lessons from the Swedish Bank Crisis

Number of pages: 11 Posted: 14 Feb 2009 Last Revised: 20 Mar 2009
Working Paper Series
CLS Bank International
Downloads 1,011
12.

The Social Losses from Inefficient Infrastructure Projects: Recent Australian Experience

Number of pages: 80 Posted: 11 Sep 2009
Working Paper Series
University of Wollongong - SMART Infrastructure Facility and Griffith University - Griffith Business School, Department of Accounting, Finance and Economics
Downloads 914
13.

The NCAA, Tax Exemption and College Athletics

Illinois Public Law Research Paper No. 08-08
Number of pages: 61 Posted: 02 Feb 2009 Last Revised: 08 Feb 2010
Working Paper Series
University of Illinois College of Law
Downloads 906
14.

Institutional Theory and Accounting Rule Choice: An Analysis of the Four U.S. State Governments' Decisions to Adopt Generally Accepted Accounting Principles

Accounting, Organizations and Society, Vol. 26, No. 7 (Lead Article), pp. 565-596, 2001
Number of pages: 33 Posted: 28 Jul 2008 Last Revised: 31 Dec 2018
Accepted Paper Series
Atwater Entertainment and University of Washington, Milgard School of Business-Accounting
Downloads 885
15.

The Impact of Financial Information and Voluntary Disclosures on Contributions to Not-for-Profit Organizations: A Field-Based Experiment

Number of pages: 29 Posted: 20 May 2003
Working Paper Series
University of Alabama - Culverhouse School of Accountancy
Downloads 871
16.

Evolution of the Governmental Accounting Reform Implementation in Greek Public Hospitals: Testing the Institutional Framework

34th Annual Congress of the European Accounting Association, April 2011
Number of pages: 35 Posted: 13 Feb 2011 Last Revised: 15 Feb 2011
Accepted Paper Series
Technological Educational Institute (TEI) of Athens and National and Kapodistrian University of Athens
Downloads 808
17.

Performance Measurement in Universities: A Comparative Study of Two A&F Groups in the Netherlands and the UK

Number of pages: 43 Posted: 11 Jul 2009
Working Paper Series
University of Groningen - Faculty of Economics and Business - Dept. of Accounting and Alliance Manchester Business School
Downloads 799
18.

How CFO's Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects

European Accounting Review, Vol.18, No. 4, pp. 667-695
Number of pages: 55 Posted: 10 Nov 2008 Last Revised: 12 Jun 2014
Accepted Paper Series
Pablo de Olavide University, University of Amsterdam Business School and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Downloads 787
19.

Private Standards in Public Law: Copyright, Lawmaking and the Case of Accounting

Michigan Law Review, Vol. 104, pp. 2-54, November 2005, Boston College Law School Research Paper No. 60
Number of pages: 55 Posted: 07 Mar 2005
Accepted Paper Series
George Washington University
Downloads 771
20.

Guidelines for the Preparation of Budgets in Not-for-Profit Organizations

Number of pages: 22 Posted: 29 Aug 2010
Working Paper Series
Financial-Tip
Downloads 767
21.

A Literature Review on Public Sector Accounting Research

The Jahangirnagar Journal of Business Studies, Volume 5, Issue 1, Page 39-52, 2016
Number of pages: 14 Posted: 01 Dec 2016
Accepted Paper Series
Jahangirnagar University and University of Dhaka
Downloads 759
22.

Do Audit Committees Reduce the Agency Costs of Ownership Structure?

Number of pages: 59 Posted: 14 Feb 2009 Last Revised: 11 May 2011
Working Paper Series
University of Liverpool Management School, University of Strathclyde - Department of Accounting and Finance, Xi'an Jiaotong University (XJTU) - School of Management and Fu Dan University
Downloads 739
23.

Assessing Reforms of Government Accounting and Budgeting

,
Number of pages: 24 Posted: 10 Nov 2004 Last Revised: 19 Nov 2014
Working Paper Series
Central Washington University and Northern Arizona University
Downloads 700
24.

An Application of Fault Tree Analysis to the Identification and Management of Risks in Government Funded Human Service Delivery

In Singh, K., Singh, B., et al. (Eds.), Proceedings of the 2nd International Conference on Public Policy and Social Sciences held in Kuching, October 31, 2011
Number of pages: 15 Posted: 06 Nov 2012
Accepted Paper Series
Department of Communities, Disability Services and Child Safety
Downloads 682
25.

Overcoming Cultures of Compliance to Reduce Corruption and Achieve Ethics in Government

McGeorge Law Review, Vol. 41, p. 63, 2009
Number of pages: 21 Posted: 27 Jan 2010 Last Revised: 11 Feb 2010
Accepted Paper Series
University of Maryland - Robert H Smith School of Business
Downloads 679
26.

COMMENTARY on R. Penny Marquette and Jesse F. Marquette

RESEARCH IN GOVERNMENTAL AND NONPROFIT ACCOUNTING, James L. Chan, ed., Vol. 8, pp. 95-102, 1994
Number of pages: 6 Posted: 27 Jul 2008 Last Revised: 18 Jun 2019
Accepted Paper Series
University of Washington, Milgard School of Business-Accounting
Downloads 676
27.

Capitalizing Art Museum Collections: Awkward for Museums But Good for Art and for Society

Goldman School of Public Policy Working Paper No. GSPP08-005
Number of pages: 18 Posted: 03 Sep 2008
Working Paper Series
University of California, Berkeley - The Richard & Rhoda Goldman School of Public Policy
Downloads 667
28.

Accounting and Reporting Systems in the Public Administrations in Europe vis-a-vis the IPSAS’ Conceptual Framework Issue: Traditional Systems

Number of pages: 20 Posted: 23 Sep 2012
Working Paper Series
Università Degli Studi di Salerno - Department of Management Research, University of Salerno and Ghent University-Universiteit Gent - Department of Accountancy and Corporate Finance
Downloads 649
29.

Funding Public Pension Plans

John Marshall Law Review, Vol. 42, No. 4, pp. 837-878, Summer 2009
Number of pages: 42 Posted: 24 Apr 2009 Last Revised: 28 Aug 2010
Accepted Paper Series
University of Oklahoma College of Law
Downloads 631
30.

Playing Peekaboo with Constitutional Law: The PCAOB and its Public/Private Status

Notre Dame Law Review, Vol. 80, pp. 975-1071, 2005, U of Cincinnati Public Law Research Paper No. 04-10, Indiana Legal Studies Research Paper Series
Number of pages: 99 Posted: 19 Nov 2004 Last Revised: 01 Aug 2009
Accepted Paper Series
Indiana University Maurer School of Law
Downloads 624
31.

Incorporating Risk Considerations into Planning and Control Systems: The Influence of Risk Management Value Creation Objectives

Forthcoming in Philip Linsley and Margaret Woods (eds.), The Routledge Companion to Accounting and Risk, London: Routledge, 2016
Number of pages: 37 Posted: 05 Apr 2016
Accepted Paper Series
University of Pennsylvania - Accounting Department and INSEAD
Downloads 623
32.

The Mission Matters: Accounting-Based Performance Metrics and Executive Compensation in Nonprofit Organizations

Number of pages: 43 Posted: 24 Sep 2012 Last Revised: 18 Jun 2018
Working Paper Series
Goizueta Business School, Central Michigan University, University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management
Downloads 596
33.

Management Control Systems, Results-Oriented Culture, and Performance: Empirical Evidence on New Public Management

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 37 Posted: 12 Aug 2011 Last Revised: 23 Jun 2013
Working Paper Series
Nyenrode Business University and University of Amsterdam - Faculty of Economics and Business, Amsterdam Business School
Downloads 583
34.

Accounting Restatements, Governance and Municipal Debt Financing

Journal of Accounting & Economics (JAE), 56(2-3) 212-227, 2013.
Number of pages: 45 Posted: 11 Sep 2009 Last Revised: 31 Jan 2014
Accepted Paper Series
Georgetown University - Department of Accounting and Business Law, George Washington University - School of Business, Marquette University - Department of Accounting and Virginia Commonwealth University (VCU)
Downloads 579
35.

Ultimate Ownership and Performance of Islamic Financial Institutions in Malaysia

Asian Finance Association Conference, July 2009
Number of pages: 25 Posted: 24 Apr 2009
Accepted Paper Series
affiliation not provided to SSRN, Universiti Teknologi MARA (UiTM) - Bureau of Research and Consultancy (BRC) and Butler University
Downloads 568
36.

GASB 34's Information Relevance: Evidence from New Issue Local Government Debt

Number of pages: 37 Posted: 15 Apr 2010
Working Paper Series
University of Washington
Downloads 565
37.

Using the Balanced Scorecard to Improve the Performance of City and County Councils

Number of pages: 21 Posted: 11 Jun 2009 Last Revised: 21 Sep 2009
Working Paper Series
Shiv Nadar University
Downloads 561
38.

Investigating the Governmental Accounting Reform of Greek National Health System (ESY): Some Preliminary Evidence

International Journal on Governmental Financial Management, Vol. 9, No. 2, pp. 73-97, 2009
Number of pages: 26 Posted: 18 Feb 2011 Last Revised: 22 Feb 2011
Accepted Paper Series
Technological Educational Institute (TEI) of Athens
Downloads 559
39.

The Influence of Ownership on Accounting Information Expenditures

Contemporary Accounting Research, Forthcoming
Number of pages: 51 Posted: 26 Aug 2007
Accepted Paper Series
University of Arizona and Michigan State University - Department of Accounting & Information Systems
Downloads 558
40.

TOWARD AN EMPIRICAL INSTITUTIONAL GOVERNANCE THEORY: Analyses of the Decisions by the 50 U.S. State Governments to Adopt Generally Accepted Accounting Principles

Corporate Ownership & Control, Vol. 4, Issue 4, Summer 2007, pp. 42-59.
Number of pages: 18 Posted: 30 Jul 2008 Last Revised: 21 Dec 2018
Accepted Paper Series
Atwater Entertainment, Northern Arizona University and University of Washington, Milgard School of Business-Accounting
Downloads 553
41.

The Health-Related Tax Provisions of PPACA and HCERA: Contingent, Complex, Incremental and Lacking Cost Controls

New York University Review of Employee Benefits and Executive Compensation, Forthcoming, Cardozo Legal Studies Research Paper No. 301
Number of pages: 53 Posted: 02 Jul 2010
Accepted Paper Series
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 551
42.

The Influence of Elections on the Accounting Choices of Governmental Entities

Journal of Accounting Research, Forthcoming
Number of pages: 49 Posted: 02 Feb 2011 Last Revised: 30 Jan 2012
Accepted Paper Series
Georgetown University - Department of Accounting and Business Law, University of Hawaii - Shidler College of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 533
43.

Nonprofit Organizations in the People’s Republic of China

COMPARATIVE CORPORATE GOVERNANCE OF NON-PROFIT ORGANIZATIONS, pp. 428-477, Klaus J. Hopt and Thomas von Hippel, eds., Cambridge University Press, 2010
Number of pages: 87 Posted: 01 Sep 2010
Accepted Paper Series
affiliation not provided to SSRN and Max Planck Institute for Comparative and International Private Law
Downloads 528
44.

Budgetary Participation: How it Affects Performance and Commitment

Accountancy Business and the Public Interest 2012
Number of pages: 21 Posted: 15 Oct 2012
Accepted Paper Series
Universiti Teknologi Mara and Massey University - School of Accountancy
Downloads 526
45.

The Effect of Nonprofit Governance on Donations: Evidence from the Revised Form 990

Harris, E., Petrovits, C., and Yetman, M. H. (2015). The effect of nonprofit governance on donations: Evidence from the revised form 990. The Accounting Review 90(2): 579-610.
Number of pages: 47 Posted: 30 Sep 2012 Last Revised: 29 May 2015
Accepted Paper Series
Rutgers, The State University of New Jersey - Rutgers University, Camden, College of William and Mary - Mason School of Business and University of California, Davis - Graduate School of Management
Downloads 525
46.

Public Sector Creative Accounting: A Literature Review

Number of pages: 21 Posted: 06 Aug 2014
Working Paper Series
Brazilian School of Public and Business Administration and Getulio Vargas Foundation (FGV) - Brazilian School of Public and Business Administration (EBAPE)
Downloads 520
47.

Pressure to Manage Ratios in Not-For-Profit Organizations: Evidence from Charity Managers

Number of pages: 34 Posted: 07 Jun 2012 Last Revised: 20 Jun 2014
Working Paper Series
University of Alabama - Culverhouse School of Accountancy, University of Southern Maine - School of Business and University of Virginia - McIntire School of Commerce
Downloads 512
48.

Discussion of the Influence of Elections on the Accounting Choices of Governmental Entities

Number of pages: 24 Posted: 07 Jan 2012
Working Paper Series
Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 508
49.

Publication Rates of Governmental and Nonprofit Manuscripts Among Twenty-Five Leading Academic Accounting Journals

Number of pages: 16 Posted: 06 Mar 2009
Working Paper Series
James Madison University - School of Accounting, James Madison University - School of Accounting and James Madison University - School of Accounting
Downloads 495
50.

Linkages between the Elements of Management Control Systems in a Non-Profit Organization

Number of pages: 25 Posted: 18 Aug 2011
Working Paper Series
University of Jyväskylä - School of Business and Economics and Seinäjoki Business School
Downloads 490