New development: Rethinking public sector accounting systems by rediscovering their relational nature

IF 2.2 4区 管理学 Q2 PUBLIC ADMINISTRATION Public Money & Management Pub Date : 2024-07-23 DOI:10.1080/09540962.2024.2370550
Carmela Barbera, Mariafrancesca Sicilia, Ileana Steccolini
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Abstract

Accounting systems have been traditionally seen as technical calculative practices to quantify public sector activities, used by governments for (internal) decision-making purposes and to be extern...
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新进展:重新思考公共部门会计制度,重新发现其关系性质
传统上,会计制度被视为量化公共部门活动的技术性计算方法,政府将其用于(内部)决策目的,并将其外部化。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
Public Money & Management
Public Money & Management PUBLIC ADMINISTRATION-
CiteScore
5.00
自引率
20.00%
发文量
80
期刊最新文献
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