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Keywords

accounting reform; accrual basis; international harmonization

Category

Financial accounting

How to get the paper

From the author (email)

A Comparative-International Theory for Portuguese Local Government Accounting Hot

Uploaded by Susana Jorge August 20, 2014 2944

Author(s)

Susana Margarida Jorge

Paper language

Keywords

Local Government accounting; comparative-international theory.

Category

Comparative Research

How to get the paper

From the author (email)

Conformity and Diversity of Accounting and Financial Reporting Practices in Portuguese Local Government Hot

Uploaded by Susana Jorge August 20, 2014 9129

Author(s)

Paper language

Keywords

Portugal; local government accounting; financial and budgetary reporting; compliance; diversity.

Category

Financial accounting

How to get the paper

From the author (email)

Canadian Journal of Administrative Sciences

From the journal

From other source (e.g. Preprint url)

B-On Database

New Local Government Accounting in Portugal Hot

Uploaded by Susana Jorge August 20, 2014 9085

Author(s)

Paper language

Keywords

accounting reform; financial statements; budgetary statements; analysis.

Category

Financial accounting

How to get the paper

From the author (email)

Public Money and Management

From the journal

From other source (e.g. Preprint url)

B-On Database

L’harmonisation comptable des administrations publiques: une analyse comparée internationale - Public sector accounting harmonisation: a comparative analysis Hot

Uploaded by Eugenio Caperchione August 18, 2014 3156

Author(s)

Paper language

French

Keywords

Sources de la disharmonie comptable; trajectoires de l’harmonisation; comparaison internationale

Category

International Accounting / Accounting Harmonization

How to get the paper

From the author (email)

cigar2009@unimore.it

From the journal

doi:10.3166/pmp.30.315-328

Challenging NPM Ideas about Performance Management; Selectivity and Differentiation in Outcome-oriented Performance Budgeting Hot

Uploaded by Jan van Helden August 04, 2014 2775

Author(s)

Paper language

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

Controlling Overhead in Public Sector Organizations Hot

Uploaded by Jan van Helden August 04, 2014 3791

Author(s)

Paper language

Keywords

Cost management, control mechanisms, overhead costs, transaction-cost economics, the Netherlands

Category

Management accounting

How to get the paper

From the author (email)

Managing overhead in public sector organizations Hot

Uploaded by Jan van Helden August 04, 2014 3425

Author(s)

Paper language

Keywords

Benchmark; overhead; overhead benchmark; overhead value analysis (OVA)

Category

Management accounting

How to get the paper

From the author (email)

Public Sector Management Accounting in Less Developed Countries; a Literature Review Hot

Uploaded by Jan van Helden August 04, 2014 2841

Author(s)

Jan van Helden

Paper language

Keywords

management accounting, public sector, less developed countries, literature review

Category

Management accounting

How to get the paper

From the author (email)

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 2876

Author(s)

Paper language

Keywords

Permformance Management, Public and private setor, Literature review

Category

Performance measurement

How to get the paper

From the author (email)