Governmental Regulation of Accounting Procedure

Optimal governmental decentralization for environmental regulation

Should business and non-business accounting be different? A comparative perspective applied to the new French governmental accounting standards

With the enactment of the General Law of Finances of 2001 (LOLF, 2001), the French Government introduced a new set of accounting standards shaped by an explicit conceptual framework. This legislation retains for public sector accounting the logic of financial reporting that had been in effect for business enterprises, but also addresses the “specificities” of accounting for public sector entiti...

Accounting Regulation-based Expert Systems

Expert systems are being used to solve accounting regulation problems. The tasks performed by these systems include developing financial statements, examining proxy statement information as in EDGAR (Electronic Data Gathering Analysis and Reporting), developing financial ratios from EDGAR and assisting in the computation of the provision for income tax for financial reporting. This paper discus...

“governmental Accounting Reform in the Greek Public Hospitals: Some Preliminary Results of Its Implementation”

The reforms in the public sector accounting and financial management, as an important part of the New Public Management (NPM) initiative, have attracted considerable interest all over the world. The purpose of this study is to present empirical results related to the introduction and implementation of a governmental financial accounting reform in the public health sector in Greece five years af...

Water Accounting Plus (WA+) – a water accounting procedure for complex river basins based on satellite measurements

mitigate the negative effects and increase the benefits of water depletion on society. Currently, water professionals do not have a common framework that links hydrological flows to user groups of water and their benefits. The absence of a standard hydrological and water management summary is causing confusion and wrong decisions. The non-availability of water flow data is one of the underpinni...