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Cash or accruals for budgeting? Why some governments in Europe changed their budgeting mode and others not Hot

Uploaded by Christoph Reichard     February 27, 2019     1597  
Author(s)
Paper language
English
Keywords
cash budgeting; accrual budgeting; international comparison
Category
  • Comparative Research
  • Financial accounting

How to get the paper

From the author (email)
reichard@uni-potsdam.de
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Management control and public sector performance management Hot

Uploaded by Christoph Reichard     February 27, 2019     1695  
Author(s)
Paper language
English
Keywords
management control; performance management
Category
  • Management accounting
  • Performance measurement

How to get the paper

From the author (email)
reichard@uni-potsdam.de
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Commonalities and differences in public and private sector performance management practices; a litarature review Hot

Uploaded by Jan van Helden     April 04, 2017     2537  
Author(s)
Paper language
English
Keywords
Performance management; public sector; private sector;
Category
Performance measurement

How to get the paper

From the author (email)
g.j.van.helden@rug.nl
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WHY CASH-BASED BUDGETING STILL PREVAILS IN AN ERA OF ACCRUAL-BASED REPORTING IN THE PUBLIC SECTOR Hot

Uploaded by Jan van Helden     April 04, 2017     2876  
Author(s)
Paper language
English
Keywords
cash-based budgeting, accrual-based budgeting, public sector, literature review
Category
Financial accounting

How to get the paper

From the author (email)
reichard@t-online.de
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Editorial: Politicians and accounting information - a marriage of convenience? Hot

Uploaded by Josette Caruana     March 24, 2017     3339  
Author(s)
Paper language
English
Keywords
political use; rational use; accounting information; performance information
Category
Other

How to get the paper

From the author (email)
g.j.van.helden@rug.nl
From the journal
Public Money & Management
From other source (e.g. Preprint url)
Josette.caruana@um.edu.mt
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Challenging NPM Ideas about Performance Management; Selectivity and Differentiation in Outcome-oriented Performance Budgeting Hot

Uploaded by Jan van Helden     August 04, 2014     2435  
Author(s)
Paper language
English
Keywords
NPM, performance budgeting, performance management, programme differentiation, the Netherlands
Category
Management accounting

How to get the paper

From the author (email)
h.j.ter.bogt@rug.nl
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Controlling Overhead in Public Sector Organizations Hot

Uploaded by Jan van Helden     August 04, 2014     3373  
Author(s)
Paper language
English
Keywords
Cost management, control mechanisms, overhead costs, transaction-cost economics, the Netherlands
Category
Management accounting

How to get the paper

From the author (email)
g.j.van.helden@rug.nl
Read more
Managing overhead in public sector organizations Hot

Uploaded by Jan van Helden     August 04, 2014     3052  
Author(s)
Paper language
English
Keywords
Benchmark; overhead; overhead benchmark; overhead value analysis (OVA)
Category
Management accounting

How to get the paper

From the author (email)
g.j.van.helden@rug.nl
Read more
Public Sector Management Accounting in Less Developed Countries; a Literature Review Hot

Uploaded by Jan van Helden     August 04, 2014     2611  
Author(s)
Jan van Helden
Paper language
English
Keywords
management accounting, public sector, less developed countries, literature review
Category
Management accounting

How to get the paper

From the author (email)
g.j.van.helden@rug.nl
Read more
Do performance management practices in the public and private sector differ? First results from an exploratory literature Hot

Uploaded by Jan van Helden     August 04, 2014     2634  
Author(s)
Paper language
English
Keywords
Permformance Management, Public and private setor, Literature review
Category
Performance measurement

How to get the paper

From the author (email)
g.j.van.helden@rug.nl
Read more
10 results - showing 1 - 10
 
 

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