Nistor, Cristina Silvia; Ştefănescu, Cristina Alexandrina - In: The journal of accounting and management : JAM 6 (2016) 3, pp. 5-25
originality by proving a model of disclosure for increasing performance reporting of local governments to meet the need for …This paper aims to identify and quantify different means of improving performance management in the public sector by … disclosure framework combined with the Balanced Scorecard structure to assess the quality of online reporting, throughout an …