THE ROLE OF ACCRUAL ACCOUNTING FOR FINANCIAL SUSTAINABILITY IN LOCAL GOVERNMENTS: A CASE STUDY

被引：0
|
作者：
Lucianelli, Giovanna [1 ]
Fazzari, Amalia Lucia [1 ]
Cavalieri, Matteo [1 ]
机构：
[1] Univ Roma Tor Vergata, Rome, Italy
来源：
BUSINESS MANAGEMENT THEORIES AND PRACTICES IN A DYNAMIC COMPETITIVE ENVIRONMENT | 2019年
关键词：
Financial sustainability; Local governments; Accrual accounting; PERFORMANCE;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
引用
收藏
页码：1726 / 1729
页数：4
相关论文
共 50 条
  • [31] Fiscal Sustainability of Local Governments in Japan†
    Yoshida, Motonori
    ASIAN ECONOMIC JOURNAL, 2020, 34 (02) : 127 - 162
  • [32] Sustainability and Resilience Planning for Local Governments
    Anguelov, Lachezar G.
    PUBLIC INTEGRITY, 2020, 22 (05) : 507 - 510
  • [33] The role of budgets in strengthening the financial base of local self-governments
    Khudolei, Veronika
    Karpenko, Oksana
    Tarnovska, Iryna
    Biriukov, Iegor
    Smyrnov, Ivan
    CUESTIONES POLITICAS, 2022, 40 (75): : 164 - 179
  • [34] The Influence of Socio-Demographic Factors on Financial Sustainability of Public Services: A Comparative Analysis in Regional Governments and Local Governments
    Lopez Subires, Maria Deseada
    Alcaide Munoz, Laura
    Navarro Galera, Andres
    Rodriguez Bolivar, Manuel Pedro
    SUSTAINABILITY, 2019, 11 (21)
  • [35] INTERNATIONAL EXPERIENCES AND CHALLENGES OF THE GOVERNMENTS OF COUNTRIES IN THE TRANSITION OF PUBLIC ACCOUNTING TO ACCRUAL BASIS
    Botelho, Brenno Carvalho
    de Lima, Diana Vaz
    REVISTA EVIDENCIACAO CONTABIL & FINANCAS, 2015, 3 (03): : 68 - 83
  • [36] Enhancing the sustainability efforts of local governments
    River, Su Wild
    INTERNATIONAL JOURNAL OF INNOVATION AND SUSTAINABLE DEVELOPMENT, 2005, 1 (1-2) : 46 - 64
  • [37] New development: The role of accounting in assessing local government sustainability
    Rodriguez Bolivar, Manuel Pedro
    Navarro Galera, Andres
    Alcaide Munoz, Laura
    PUBLIC MONEY & MANAGEMENT, 2014, 34 (03) : 233 - 236
  • [38] A Comparison of Financial Results Based on Accrual and Cash Accounting Data
    Mioduchowska-Jaroszewicz, Edyta
    EURASIAN BUSINESS PERSPECTIVES: PROCEEDINGS OF THE 20TH EURASIA BUSINESS AND ECONOMICS SOCIETY CONFERENCE, VOL. 1, 2018, 8 (01): : 89 - 103
  • [39] The accrual anomaly in Europe: The role of accounting distortions
    Papanastasopoulos, Georgios A.
    Tsiritakis, Emmanuel
    INTERNATIONAL REVIEW OF FINANCIAL ANALYSIS, 2015, 41 : 176 - 185
  • [40] Real-time crisis management: Testing the role of accounting in local governments
    Padovani, Emanuele
    Iacuzzi, Silvia
    JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 2021, 40 (03)
12345