The impact of accrual accounting adoption on budgeting system : evidence from Italian universities
Antonella Paolini and Michela Soverchia
| Year of publication: |
2017
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|---|---|
| Authors: | Paolini, Antonella ; Soverchia, Michela |
| Published in: |
International journal of critical accounting : IJCA. - Genève [u.a.] : Inderscience Enterprises, ISSN 1757-9848, ZDB-ID 2524381-0. - Vol. 9.2017, 4, p. 351-365
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| Subject: | budget | accrual accounting | Italian universities | management | public sector | reforms | Italien | Italy | Rechnungsabgrenzung | Accruals and deferrals | Öffentliches Rechnungswesen | Public accounting | Hochschule | Higher education institution | Neues Steuerungsmodell | New public management | Öffentlicher Haushalt | Public budget | Haushaltsplanung | Public budgeting | Öffentlicher Sektor | Public sector |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011856531