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, budgeting and performance appraisal. These changes brought in appeared to be coincidentally similar to NPM ideals. Furthermore … technologies (the activity-based costing and the balanced scorecard type performance measurement system). These exploratory …
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This paper examines the Granger causality between total expenditures, own source revenues, grants received from the State and long-term loans for 12 subgroups of Finnish municipalities. Two panel data sets that cover the years 1985-1992 and 1993-1999 are used in order to compare the effect of...
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