Se connecter

Bibliographies thématiques / Governmental financial reporting / Thèses

Pour voir les autres types de publications sur ce sujet consultez le lien suivant : Governmental financial reporting.

Thèses sur le sujet « Governmental financial reporting »

Auteur : Grafiati

Publié le 4 juin 2021

Mis à jour le 5 février 2022

Créez une référence correcte selon les styles APA, MLA, Chicago, Harvard et plusieurs autres

Choisissez une source :

Consultez les 19 meilleures thèses pour votre recherche sur le sujet « Governmental financial reporting ».

À côté de chaque source dans la liste de références il y a un bouton « Ajouter à la bibliographie ». Cliquez sur ce bouton, et nous générerons automatiquement la référence bibliographique pour la source choisie selon votre style de citation préféré : APA, MLA, Harvard, Vancouver, Chicago, etc.

Vous pouvez aussi télécharger le texte intégral de la publication scolaire au format pdf et consulter son résumé en ligne lorsque ces informations sont inclues dans les métadonnées.

Parcourez les thèses sur diverses disciplines et organisez correctement votre bibliographie.

1

Pridgen, Annette Bernice. "Analyzing the financial condition of local governments using the GASB no. 34 governmental financial reporting model /." Full text available from ProQuest UM Digital Dissertations, 2008. http://0-proquest.umi.com.umiss.lib.olemiss.edu/pqdweb?index=0&did=1799142831&SrchMode=1&sid=6&Fmt=2&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1258481992&clientId=22256.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

2

Roberts, Brent L. "A Review of Government Financial Reporting Research Post-GASB 34 and Investigations of GASB 54 Fund Balances." VCU Scholars Compass, 2019. https://scholarscompass.vcu.edu/etd/5839.

Texte intégral

Résumé :

My dissertation consists of three studies. My first study builds a literature review of state and local general-purpose government financial reporting research (including bond and financial condition research) after Governmental Accounting Standards Board (GASB) Statement No. 34’s issuance in 1999. The research referenced shows that reporting information after GASB 34 has, and will, continue to shape governmental financial reporting studies. My second study examines both the rearrangement of governmental fund balance amounts after GASB Statement No. 54 and the factors associated with updated f

Styles APA, Harvard, Vancouver, ISO, etc.

3

Al-Ketbi, Humaid-Ali. "Government accounting and performance reports in the United Arab Emirates." Thesis, University of South Wales, 2001. https://pure.southwales.ac.uk/en/studentthesis/government-accounting-and-performance-reports-in-the-united-arab-emirates(780976ee-96e2-413c-afb3-9b25e8a594dc).html.

Texte intégral

Résumé :

During the last three decades, financial reporting, performance measurement and accountability for the use of resources by the public sector have received a great deal of attention in numerous countries, especially in the developed world. This study is concerned with exploring these issues in the public sector of the United Arab Emirates (UAE) and, specifically, its central government. Following an initial introductory chapter a detailed analysis of the literature relating to financial reporting and performance measurement in the public sector is undertaken. This is then developed through a de

Styles APA, Harvard, Vancouver, ISO, etc.

4

King, David Lorne. "Comprehensive Output Measurement: The 'Missing Link' in U.S. Federal Government Performance Reporting." Diss., Virginia Tech, 2014. http://hdl.handle.net/10919/25224.

Texte intégral

Résumé :

Performance and accrual-based financial management systems as envisaged in the 1990 Chief Financial Officers (CFO) Act, the 1993 Government Performance and Results Act (GPRA), the 1996 Federal Financial Management Improvement Act (FFMIA) and related legislation have been in place since prior to the turn of the millennium. Nevertheless, although performance has been measured and financial accountability improved in U.S. federal government agencies, there remains a gap in reporting on operational efficiency and effectiveness. This dissertation extends research into performance management to dete

Styles APA, Harvard, Vancouver, ISO, etc.

5

Newby, Sonja Pont. "Consolidation accounting: a history of the development of financial reporting standard FRS-37 and sector-neutral consolidation accounting for Crown financial reporting by the New Zealand Government." Thesis, University of Canterbury. Accountancy, Finance and Information Systems, 2006. http://hdl.handle.net/10092/868.

Texte intégral

Résumé :

This thesis provides a narrative account of the development of the sector-neutral financial reporting standard FRS-37: Consolidating Investments in Subsidiaries, applicable to both government and the private sector in the New Zealand institutional setting. The protracted promulgation of this accounting standard over eight years is the research event of interest. New Zealand's overhauled Public Finance Act 1989 introduced a requirement for the Crown to produce accrual consolidated accounts prepared in accordance with GAAP. Consolidation GAAP was vague however and a preferential modified equity

Styles APA, Harvard, Vancouver, ISO, etc.

6

Zakaria, Abdul-Malik Seidu. "Impact of Fiscal Decentralization on Quality Financial Reporting at the Districts in Ghana." Thesis, Walden University, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=3706084.

Texte intégral

Résumé :

<p> This study examined the impact of fiscal decentralization on quality financial reporting at the local government level in Ghana. The study is important because it provides development partners with the assurance that Metropolitan, Municipal, and District Assemblies (MMDAs) funds are used for their intended purposes. The study was based on the theory of local public expenditures, which posits that fiscal decentralization may enhance local capacities for service delivery. The key research question examined the extent to which fiscal decentralization has influenced quality financial reporting

Styles APA, Harvard, Vancouver, ISO, etc.

7

Hurst, Gavin. "The due process of accounting standard setting in Australia : the case of AAS27 : financial reporting by local governments." University of Ballarat, 2003. http://archimedes.ballarat.edu.au:8080/vital/access/HandleResolver/1959.17/14636.

Texte intégral

Résumé :

"This study enquires into the accounting standard system in Australia and questions the appropriateness of its core democratic participatory vehicle, the due process. In doing so it highlights issues associated with self-regulating authorities and their policy making practices. The study is pertinent to the extent it reviews a major paradigm shift within the Australian public sector and more specifically local government financial reporting. Spanning the course of three decades it examines the reasons for such a paradigm shift, the major actors involved, the actual changes made and the effecti

Styles APA, Harvard, Vancouver, ISO, etc.

8

Mefford, Miriam Seveses. "Balancing Internal Controls with Change Management in the Pacific Military Unit." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/7267.

Texte intégral

Résumé :

Federal government managers were advised to strengthen internal controls; the law dictates attestation of effective management controls, and the internal control program is used to detect risks. However, managers lacked preparatory training, with training being overlooked given the increased responsibilities. Managers are assigned the programmatic role regardless of the lack of program standards in knowledge, skill, and ability. The research questions addressed change management components, concepts, and core qualifications relative to program readiness. The purpose of this single case study w

Styles APA, Harvard, Vancouver, ISO, etc.

9

Lai, Han-chu, and 賴涵珠. "A Study on the Financial Reporting of Governmental Fixed Assets." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/68fp62.

Texte intégral

Résumé :

碩士<br>靜宜大學<br>會計學系研究所<br>94<br>The first purpose of the study is to understand the standards that the United States, Canada, Australia, New Zealand and International Federation of Accountants set up to account for governmental fixed assets, especially the standards that prescribe the infrastructures. The second purpose of the study is to research the opinions about the Governmental Accounting Statement No.6 by means of interviewing the government auditors, government accountants and scholar and sending the questionnaire to the users and providers of governmental financial statements. The resul

Styles APA, Harvard, Vancouver, ISO, etc.

10

Kao, Shu-Chuan, and 高淑娟. "Study on Measurement Focus and Financial Reporting in Governmental Accounting." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/35511317656052529766.

Texte intégral

Résumé :

碩士<br>國立臺灣大學<br>會計學系研究所<br>86<br>This study intended to provide an insightful discussion and in-depth understan ding of measurement focus and financial reporting in governmental accounting. Two fundamental concepts that provide the foundation for an accounting model are the measurement focus and the basis of accounting. Measurement focus dete rmines what financial statements are trying to communicate. Generally speaking , there are three types of measurement focus, i.e.,（1）Flow of current financ ial re

Styles APA, Harvard, Vancouver, ISO, etc.

11

Huang, Yu ping, and 黃郁萍. "A Study on the Financial Reporting of Governmental Long-Term Liabilities." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/3x7x7n.

Texte intégral

Résumé :

碩士<br>靜宜大學<br>會計學系研究所<br>94<br>The first purpose of the study is to understand the standards that the United States, Canada and International Federation of Accountants set up to account for governmental long-term liabilities, especially the standards that prescribe the special long-term liabilities. The second purpose of the study is to research the opinions about the Governmental Accounting Statement No.7 by means of interviewing the governmental auditors, governmental accountants and scholar, and sending the questionnaire to the providers and users of governmental financial statements. The r

Styles APA, Harvard, Vancouver, ISO, etc.

12

Hsieh, Yen-hsi, and 謝燕僖. "A Study on the Financial Reporting of Governmental Long-Term Equity Investments." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/80715611869709525785.

Texte intégral

Résumé :

碩士<br>國立中山大學<br>企業管理學系研究所<br>98<br>Governmental accounting in Taiwan was framed under considerations of budgetary compliance, and law compliance rather than users’ needs. The financial statement about governmental funds is organized based on separation guideline for fixed asset items. That means fixed assets are not listed on balance sheet in final accounting, but with the table of property contents. The Governmental Accounting Standard 10 accounting for long-term equity investments was issued by the Directorate-Generate of Budget, Accounting and Statistics of the Executive Yuan on 29 December

Styles APA, Harvard, Vancouver, ISO, etc.

13

Tsai, Hsin-Yu, and 蔡欣諭. "A Study on the Governmental Financial Reporting Reform in Taiwan: Lessons from GASB No. 34." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/62222441821811316846.

Texte intégral

Résumé :

碩士<br>臺灣大學<br>會計學研究所<br>96<br>Motivation and Purpose Governmental accounting in Taiwan has not changed for decades of years. It was framed under considerations of budgetary compliance rather than users’ needs. Thus, the information presented has been neither user-friendly nor useful for decision making. To improve questions above, Directorate-Generate of Budget, Accounting and Statistics in Taiwan adopted GASB No. 34 as the model of financial reporting reform, an unprecedented one in Taiwan. The following challenges need to be taken cautiously. GASB has accumulated lots of experience sin

Styles APA, Harvard, Vancouver, ISO, etc.

14

Chia, Chi, and 賈齊. "A Study of Financial Reporting of Taipei City Government." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/91013712025733985959.

Texte intégral

Résumé :

碩士<br>國立臺灣大學<br>會計學研究所<br>87<br>Governmental financial reporting plays a major role in fulfilling government’s accountability and in assisting the financial statement readers in making decisions. By interviewing profoundly with governmental accounting experts and analyzing the information reported in the financial statements of Taipei City Government, this study is aimed to sum up the improperness in presentation and to make suggestions on further improvements. This study comes to conclusions as follows: (1) The boundary of financial reporting entity isn’t specific enough

Styles APA, Harvard, Vancouver, ISO, etc.

15

Yirorsha, Tewodros Gobena. "Financial reporting practices in Ethiopia." Diss., 2019. http://hdl.handle.net/10500/26228.

Texte intégral

Résumé :

Summaries in English, Afrikaans and Southern Sotho<br>The aim of this study was to assess the suitability of International Financial Reporting Standards (IFRS) adoption in Ethiopia. To this effect, the study focused on examining the key factors that would influence IFRS adoption in the context of Ethiopia, namely economic growth, economic openness, capital market development, level of accounting education as well as legal systems and government policies. The study used a mixed-method approach, which involved a survey and content analysis. While the survey was the primary research approac

Styles APA, Harvard, Vancouver, ISO, etc.

16

Khanyile, Manqoba Wiseman. "Evaluation of financial accountability, financial control and financial reporting at Umtshezi Municipality : a case study." Thesis, 2016. http://hdl.handle.net/10321/1601.

Texte intégral

Résumé :

Submitted in fulfilment of the requirements of the Master of Accounting degree, Faculty of Accounting and Informatics, Durban University of Technology, Durban, South Africa, 2016.<br>Financial accountability, financial control and financial reporting are the three main elements that determine the performance of the municipality. An analysis had to be made on each of these elements to find any limitations and gaps that negatively impact on the performance of the organisation. The aim of the study was to evaluate financial accountability, financial control and financial reporting of Umtshezi Mun

Styles APA, Harvard, Vancouver, ISO, etc.

17

Schneider, Annika. "Intellectual capital reporting by the New Zealand local government sector /." 2006. http://adt.waikato.ac.nz/public/adt-uow20061211.204552/index.html.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

18

Maguire, Matthew. "Governance beyond governments? The regulation of corporate social responsibility through non-financial reporting." Thesis, 2017. https://hdl.handle.net/2144/27404.

Texte intégral

Résumé :

This dissertation examines how the growth of corporate social responsibility (CSR) has led to the development of new public policy in the European Union. While many political scientists remain skeptical of the efficacy of CSR---questioning, for example, why companies would choose to self-regulate in any meaningful way given their profit motive---my research provides evidence for a more optimistic perspective. Looking in particular at the case of corporate non-financial (i.e. social and environmental) reporting, the dissertation illustrates the ways in which civil society organizations have use

Styles APA, Harvard, Vancouver, ISO, etc.

19

Chen, Lee-jane, and 陳麗貞. "A Study of Implementing International Financial Reporting Standards on the Government-owned Enterprise – An Example on Aerospace Manufacturing Company." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/36614346230471233866.

Texte intégral

Résumé :

碩士<br>國立中山大學<br>企業管理學系研究所<br>98<br>Generally Accepted Accounting Principles (GAAP) is the term used to refer to the standard framework of guidelines for financial accounting that financial and accounting people must follow when they form, perceive and conduct those financial information and data. In response to the globalization era, increasing comparative among various international enterprise financial reports under same principles and terms, also to reduce the fund-raising costs while enterprise seeking for the funding in the world capital market, on May 14, 2009, Financial Supervisory Comm

Styles APA, Harvard, Vancouver, ISO, etc.

Nous offrons des réductions sur tous les plans premium pour les auteurs dont les œuvres sont incluses dans des sélections littéraires thématiques. Contactez-nous pour obtenir un code promo unique!