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moving away from pure cash accounting toward accrual accounting to improve transparency and accountability and better inform … fiscal decision making. This study reviews and compares accounting and budgeting practices at the national government level …
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Social enterprises straddle the border between the public and the private sector and break new ground in the allocation and management of economic resources, forming what the European Commission calls the "third system". While they all take a broadly similar approach across countries, these...
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Traditionally, pay analysis in the public sector has been based on cross section data, such as average or median wages. This study differs in that micro longitudinal data are used to explain and compare pay determination in the French and Italian civil services. Based on examples, the report...
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The magnitude of government debt, and public sector debt likewise, depends on the coverage of instruments used and available data. To accommodate a fair international comparison of related indicators, the IMF, the OECD and the World Bank have agreed to define various debt measures depending on...
Persistent link: https://www.econbiz.de/10014568578
The magnitude of government debt, and public sector debt likewise, depends on the coverage of instruments used and available data. To accommodate a fair international comparison of related indicators, the IMF, the OECD and the World Bank have agreed to define various debt measures depending on...
Persistent link: https://www.econbiz.de/10014324614