The main determinants of the use of the cost accounting system in Portuguese local government
Year of publication: |
2012
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Authors: | Carvalho, João Baptista da Costa ; Gomes, Patrícia S. ; Fernandes, Maria José |
Published in: |
Financial accountability & management : in governments, public services and charities. - Oxford : Blackwell, ISSN 0267-4424, ZDB-ID 614414-7. - Vol. 28.2012, 3, p. 306-224
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Subject: | cost accounting system | Portuguese local government | organizational context | institutional environment | empirical research | Portugal | Kostenrechnung | Cost accounting | Kommunalverwaltung | Local government |
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