Nistor, Cristina Silvia; Ştefănescu, Cristina Alexandrina - In: The journal of accounting and management : JAM 6 (2016) 3, pp. 5-25
examining the reporting practices of local governments. It emphasizes the public interest in reporting and the need to provide … disclosure framework combined with the Balanced Scorecard structure to assess the quality of online reporting, throughout an … originality by proving a model of disclosure for increasing performance reporting of local governments to meet the need for …