نتایج جستجو برای: accrual accounting
تعداد نتایج: 67841 فیلتر نتایج به سال:
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...
مقدمه: امروزه دگرگونی های شدیدی در ساختارهای دولتی به ویژه نظام های مراقبت سلامت ایجاد شده است. در این سازمان ها افزایش هزینه ها و انتظارات فزاینده ی مشتریان، توجه دولت ها را به مدیریت صحیح منابع معطوف ساخته است. بدون شک تصمیم گیری در راستای مدیریت صحیح منابع، خود نیازمند اطلاعاتی از جمله اطلاعات مالی است که این امر توسط نظام حسابداری صورت میپذیرد. در سیستم حسابداری دولتی دو شیوه ی نقدی و تعهد...
The purposes of this research are to see the result quality assessment in accrual-based accounting implemented Regional Apparatus Organization (OPD) Padang Pariaman Regency and Solok City Government whether there is different accrual between two regions. Assessment comes from time recognition transaction. rate based on taken through five kinds transactions, namely asset-to-expense conversion un...
One of the anomalies of the capital market is accrual anomaly. This anomaly refers to the negative relationship between returns and accruals. In the case of accrual anomaly, two behavioral and rational expectations have been raised. The main purpose of this study is to explain accrual anomaly using a new approach to distinguish an anomaly interpretation of risk interpretation. For this purpos...
Hungary’s public accounting system underwent a significant reform in 2014. The meant not only change accounting, but also new opportunity to support sustainable financial management and the measurement of organizational performance. In order gather practical experience, research was carried out by State Audit Office Hungary. areas selected during research, based on results survey, accrual-based...
The purpose of this study was to find out that the presentation financial reports at BLUD Cidadap Health Center is in accordance with Accrual-Based Government Accounting Standards which refer Regulation Number 71 2010 concerning and Permendagri 79 2018 Regional Public Service Agencies. research method used a qualitative descriptive approach by comparing theory practice presenting reports, data ...
PURPOSE Assessing impact of poor accrual on premature trial closure requires a relevant metric. We propose defining accrual sufficiency on apparent ability to address primary endpoints (PE) rather than attaining accrual targets. EXPERIMENTAL DESIGN All phase III trials open January 1, 1993, to December 31, 2002, by five U.S. oncology Clinical Trials Cooperative Groups (CTCG) were evaluated fo...
This study aims to determine changes in public sector accounting from cash basis accrual and which one is better than the two bases. uses a qualitative method through literature that combines number of reliable data sources such as journals, books, articles, legislation, research results those relevant problem being studied, where 12 42 articles were selected published between 2013-2018 period....
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