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IPSAS and Accounting Systems in the Italian Public Administrations: Expected Changes and Implementation Scenarios 被引量:3

IPSAS and Accounting Systems in the Italian Public Administrations: Expected Changes and Implementation Scenarios
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机构地区 University ofCassino
出处 《Journal of Modern Accounting and Auditing》 2011年第2期134-147,共14页 现代会计与审计(英文版)
关键词 公共部门 会计制度 会计准则 公共管理 意大利 管理机构 拉齐奥地区 功率放大器 accrual accounting, cash accounting, IPSAS, public finance and accounting system reforms
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参考文献16

  • 1Hepworth, N. (2003). Preconditions for successful implementation of accrual accounting in central government. Public Money and Management, 23(1 ), 37-44.
  • 2IFAC-IPSASB (2007a). Preface to International Public Sector Accounting Standards. New York: IFAC.
  • 3Lfider, K., & Jones, R. (2003). Reforming governmental accounting and budgeting in Europe. Frankfurt: Fachverlag Moderne Wirtschaft.
  • 4Lucianelloi, G., & Tanese, A. (2002). Benchmarking in public sector. Giappichelli editore Torino.
  • 5Mulazzani, M. (2008). Moderni percorsi innovativi della Amministrazione Pubblica in Italia. In Innovazione e misurazione dei risultati nelle aziende e amministrazioni pubbliche, RIREA, Roma.
  • 6Mussari, R. (2005a). Public sector financial reform in Italy. In J. Guthrie, C. Humphrey, L. R. Jones, & Olson, O. International public financial management re)Corm: Progress, contradiction and challenges. Greenwich Information Age Publishing.
  • 7Mussari, R. (2005b). The accounting systems of central government in EU, Milano, Giuffr6.
  • 8Nasi, G., & Steccolini, I. (2008). Implementation of accounting reforms: An empirical investigation into italian local governments. Public Management Review, 10(2), 173-194.
  • 9Ongaro, E. (2002). The features of the Italian political and administrative system. In C. Pollit, & G. Bouckaert (Eds.), La riforma del management pubblico. Milano, Egea.
  • 10Pina, V., & Torres, L. (2003). Reshaping public sector accounting: An International comparative view. Canadian Journal of Administrative Sciences, 20(4), 334-350.

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