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    Cash or accruals for budgeting? Why some governments in Europe changed their budgeting mode and others not Hot

    Uploaded by Christoph Reichard     February 27, 2019     1286  
    Author(s)
    Paper language
    English
    Keywords
    cash budgeting; accrual budgeting; international comparison
    Category
    • Comparative Research
    • Financial accounting

    How to get the paper

    From the author (email)
    reichard@uni-potsdam.de
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    Management control and public sector performance management Hot

    Uploaded by Christoph Reichard     February 27, 2019     1387  
    Author(s)
    Paper language
    English
    Keywords
    management control; performance management
    Category
    • Management accounting
    • Performance measurement

    How to get the paper

    From the author (email)
    reichard@uni-potsdam.de
    Read more
    Commonalities and differences in public and private sector performance management practices; a litarature review Hot

    Uploaded by Jan van Helden     April 04, 2017     2188  
    Author(s)
    Paper language
    English
    Keywords
    Performance management; public sector; private sector;
    Category
    Performance measurement

    How to get the paper

    From the author (email)
    g.j.van.helden@rug.nl
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    WHY CASH-BASED BUDGETING STILL PREVAILS IN AN ERA OF ACCRUAL-BASED REPORTING IN THE PUBLIC SECTOR Hot

    Uploaded by Jan van Helden     April 04, 2017     2562  
    Author(s)
    Paper language
    English
    Keywords
    cash-based budgeting, accrual-based budgeting, public sector, literature review
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    reichard@t-online.de
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    Editorial: Politicians and accounting information - a marriage of convenience? Hot

    Uploaded by Josette Caruana     March 24, 2017     2976  
    Author(s)
    Paper language
    English
    Keywords
    political use; rational use; accounting information; performance information
    Category
    Other

    How to get the paper

    From the author (email)
    g.j.van.helden@rug.nl
    From the journal
    Public Money & Management
    From other source (e.g. Preprint url)
    Josette.caruana@um.edu.mt
    Read more
    Challenging NPM Ideas about Performance Management; Selectivity and Differentiation in Outcome-oriented Performance Budgeting Hot

    Uploaded by Jan van Helden     August 04, 2014     2073  
    Author(s)
    Paper language
    English
    Keywords
    NPM, performance budgeting, performance management, programme differentiation, the Netherlands
    Category
    Management accounting

    How to get the paper

    From the author (email)
    h.j.ter.bogt@rug.nl
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    Controlling Overhead in Public Sector Organizations Hot

    Uploaded by Jan van Helden     August 04, 2014     3030  
    Author(s)
    Paper language
    English
    Keywords
    Cost management, control mechanisms, overhead costs, transaction-cost economics, the Netherlands
    Category
    Management accounting

    How to get the paper

    From the author (email)
    g.j.van.helden@rug.nl
    Read more
    Managing overhead in public sector organizations Hot

    Uploaded by Jan van Helden     August 04, 2014     2772  
    Author(s)
    Paper language
    English
    Keywords
    Benchmark; overhead; overhead benchmark; overhead value analysis (OVA)
    Category
    Management accounting

    How to get the paper

    From the author (email)
    g.j.van.helden@rug.nl
    Read more
    Public Sector Management Accounting in Less Developed Countries; a Literature Review Hot

    Uploaded by Jan van Helden     August 04, 2014     2332  
    Author(s)
    Jan van Helden
    Paper language
    English
    Keywords
    management accounting, public sector, less developed countries, literature review
    Category
    Management accounting

    How to get the paper

    From the author (email)
    g.j.van.helden@rug.nl
    Read more
    Do performance management practices in the public and private sector differ? First results from an exploratory literature Hot

    Uploaded by Jan van Helden     August 04, 2014     2266  
    Author(s)
    Paper language
    English
    Keywords
    Permformance Management, Public and private setor, Literature review
    Category
    Performance measurement

    How to get the paper

    From the author (email)
    g.j.van.helden@rug.nl
    Read more
    10 results - showing 1 - 10