New development: Governmental accounting reforms in Latin America. The case of the municipality of Medellín, Colombia

Autor: Carmen Alejandra Ocampo-Salazar
Rok vydání: 2020
Předmět:
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
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