introduction: the main goal of accounting systems and financial reporting of public sector is to provide the qualified information that can assist managers in performing their responsibility effectively. it can also assist them in making appropriate political, economic, and social decisions. method: this study evaluated the managers’ attitudes towards the quality of financial reports. forty nin...

Sustainability reporting is a form of corporate reporting that aims to give a comprehensive overview of a company’s performance, aimed at all stakeholders. While this provides various benefits like central information access, comparability etc, there are also disadvantages involved. This is due to the fact, that the techniques used for sustainability reporting still do not reflect the possibili...

Using a scoring system, this paper provides a comparative assessment of the quality of data between XBRL formatted financial reports and non-XBRL financial reports. It shows a major improvement in the quality of data of XBRL formatted financial reports. Although XBRL formatted financial reports do not show much advantage in the quality at the beginning, XBRL financial reports lately display a l...

The effect of International Financial Reporting Standards (IFRS) adoption on the level financial statements comparability was investigated for Russia in current article. Canada chosen comparison due to close time frame IFRS adoption, which also allowed comparing influence both types economies – well developed and emerging. Initial sample selection had been created from 23 companies that a...

This review was directed to look at and investigate the impact of inside control frameworks, bookkeeping data monetary management utilization innovation on nature budget summaries Jayapura City Government OPD. The number inhabitants in this exploration is all Regional Apparatus Organizations City, adding up 34 offices. In light purposive testing procedure, an example 102 individuals acquired fr...

Non-financial reporting as "the way to disclose how companies operate and manage social environmental challenges" is gaining popularity during last decade constantly changing field of study. Being non-mandatory for most the non-financial information disclosed in form Environmental reports, CSR Social activity SDG ESG reporting.
 During recent five years a growing body literature has been d...

As part of introducing accrual accounting in the public sector, many governments have – voluntarily implemented International Public Sector Accounting Standards (IPSAS) for financial reporting. Amongst other claimed benefits, IPSAS been argued to facilitate comparison adopters’ reports and lead favourable conditions on credit markets. However, that are confronted with implementation decision fa...