Governmental accounting in portugal: why accrual basis is a problem1

Autor:	Jorge, Susana Margarida, da Costa Carvalho, João Baptista, Fernandes, Maria José
Zdroj:	Journal of Public Budgeting, Accounting & Financial Management, 2007, Vol. 19, Issue 4, pp. 411-446.
Databáze:	Emerald Insight
Externí odkaz:	http://www.emeraldinsight.com/doi/10.1108/JPBAFM-19-04-2007-B001 Zobrazit plný text záznamu