ACCRUAL ACCOUNTING, POLITICS AND POLITICIANS
Article Abstract:
Politicians in Sweden have recently begun to change regulations made in the 1980s by local authorities for budgeting and accounting procedures. The old budgeting model, based largely on the theory of accrual accounting techniques, was changed to preclude pension liabilities and expenses, which shall be treated differently from other financial issues.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 1998
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In financial stress an inventive for the adoption of businesslike planning and control in local government? A comparative study of eight Dutch municipalities
Article Abstract:
New Public Management is examined in a comparative study of eight local governments in the Netherlands. Hood's financial stress hypothesis is tested.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 2000
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Breaking budgets: an empirical examination of Danish municipalities
Article Abstract:
A study analyzing the institutional, political and economic causes of a public budget, which has been drafted and approved, is presented.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 2005
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