"In recent years there have been a number of significant reforms in local government accounting practices around the world. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance. Nowhere is this trend more apparent than at the local government level. This book aims to give a comparative international perspective on loca ..."
"In recent years there have been a number of significant reforms in local government accounting practices around the world. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance. Nowhere is this trend more apparent than at the local government level. This book aims to give a comparative international perspective on local gover ..."
"This book is unique in that it explores public sector reform from a strategic management perspective. The authors whose work is represented in the book examine seven strategies for public management reform: (1) increases in accountability, (2) decentralization and delegation of authority and responsibility for decision making and management, (3) application of information technology to improve management and responsiveness of government ..."
"Rita. H. Cheng. and. Jean. E. Harris. INTRODUCTION Current financial reporting
about infrastructure assets in the U.S. is inadequate. The debate about ways to
address this inadequacy centers on the reporting of capital assets and charges
and well as the construction of supplemental disclosures. Issues related to
reporting capital assets values, charges and disclosures are enduring issues.
They persist in debates about accounting be ..."
"Riccardo Mussari. Mintzberg H., Ascesa e declino della pianificazione strategica,
Hertfordshire, Freatice Hall, 1996. Mussari R., L'azienda del comune tra
autonomia e responsabilità, Padova, Cedam, 1996. Mussari R., L'attuazione
della carta dei servizi pubblici in Italia: brevi considerazioni sullo "stato dell'arte",
in "Azienda pubblica", n° 3-4/97. Pezzani R, Caperchione E., (a cura di),
Responsabilità e trasparenza nella gestion ..."
"Giorgio Tino, Capo del Dipartimento per le Politiche Fiscali, la dott.ssa Michelina
Di Luzio, la dott.ssa Sandra Mallamo, il dott. Aldo Rozza, la dott.ssa Ermelinda
Scola, la dott.ssa Sara Caponiti per il Ministero, il dott. Giuseppe Cianfriglia, l'ing."
"Anselmi L. (a cura di), Le aziende degli enti locali tra indirizzo pubblico e mercato
, Maggioli, Rimini, 1997. Anthony R. N., Young D.W., Controllo di gestione per gli
enti pubblici e le organizzazioni non profit, Giuffré, Milano, 1992. Bazzani R., La
verifica dei risultati e il sistema degli indicatori,"La finanza locale", n. 10, 1997.
Bellesia M., Enti locali. Analisi di bilancio, Ipsoa, Milano, 1998 Bergamin Barbato
M., Programm ..."