Governmental Accounting (GA) and National Accounts (NA) are two reporting systems that, although aiming different purposes, are linked – public administrations’ financial information for the latter is provided by the former. Therefore the alignment between the two systems is an issue to the reliability of the public sector aggregates finally obtained by the National Accounts. In the EU context, this is a critical issue, inasmuch as these aggregates are the reference to monitor fiscal policy underlying the Euro currency. However, while reporting in NA is accrual-based and harmonised under the European System of Regional and National Accounts, regarding GA each country still has its own reporting system, often mixing cash basis in budgetary r...
Partindo das diferenças mais relevantes entre a Contabilidade Pública (CP) – perspectiva microeconóm...
La modernización de la contabilidad pública ha llevado consigola implantación de información financi...
The current global financial crisis is also having a major impact on the field of public accounting ...
AbstractGovernment accounting (GA) and National accounts (NA) are two reporting systems that, althou...
Government accounting (GA) and National accounts (NA) are two reporting systems that, although aimin...
Government accounting (GA) and National accounts (NA) are two reporting systems that, although aimin...
In a context where Governments around the world acknowledge a need for more informative governmental...
When reporting to Eurostat for the purpose of deficit assessment, EU member states follow National A...
In a context where governments around the world acknowledge a need for more informative governmenta...
En un contexto en el que los gobiernos del mundo reconocen la necesidad de reportes financierosofici...
European Union (EU) countries are required to achieve deficit targets and are thus incentivized to u...
The main aim of this paper is to study the convergence between micro and macro systems of government...
The main aim of this paper is to study the convergence between micro and macro systems of government...
Although modernization of governmental accounting has led to the implementation of accrual financial...
Framed by the earnings management ap-proach, this paper addresses the relationship be-tween budgetar...
Partindo das diferenças mais relevantes entre a Contabilidade Pública (CP) – perspectiva microeconóm...
La modernización de la contabilidad pública ha llevado consigola implantación de información financi...
The current global financial crisis is also having a major impact on the field of public accounting ...
AbstractGovernment accounting (GA) and National accounts (NA) are two reporting systems that, althou...
Government accounting (GA) and National accounts (NA) are two reporting systems that, although aimin...
Government accounting (GA) and National accounts (NA) are two reporting systems that, although aimin...
In a context where Governments around the world acknowledge a need for more informative governmental...
When reporting to Eurostat for the purpose of deficit assessment, EU member states follow National A...
In a context where governments around the world acknowledge a need for more informative governmenta...
En un contexto en el que los gobiernos del mundo reconocen la necesidad de reportes financierosofici...
European Union (EU) countries are required to achieve deficit targets and are thus incentivized to u...
The main aim of this paper is to study the convergence between micro and macro systems of government...
The main aim of this paper is to study the convergence between micro and macro systems of government...
Although modernization of governmental accounting has led to the implementation of accrual financial...
Framed by the earnings management ap-proach, this paper addresses the relationship be-tween budgetar...
Partindo das diferenças mais relevantes entre a Contabilidade Pública (CP) – perspectiva microeconóm...
La modernización de la contabilidad pública ha llevado consigola implantación de información financi...
The current global financial crisis is also having a major impact on the field of public accounting ...