New development: Governmental accounting reforms in Latin America. The case of the municipality of Medellín, Colombia
Autor: | Carmen Alejandra Ocampo-Salazar |
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Rok vydání: | 2020 |
Předmět: |
Government
Economic growth Latin Americans Public Administration Sociology and Political Science Accrual 05 social sciences 050201 accounting General Business Management and Accounting 0506 political science Governmental accounting New public management Accounting 0502 economics and business 050602 political science & public administration Business Finance |
Zdroj: | Public Money & Management. 40:527-530 |
ISSN: | 1467-9302 0954-0962 |
DOI: | 10.1080/09540962.2020.1766196 |
Popis: | Government accounting reforms in Medellin (Colombia) were promoted with the adoption of New Public Management principles. The reforms began by introducing accrual accounting, using this financial i... |
Databáze: | OpenAIRE |
Externí odkaz: | |
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