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Titlebook: Comparative Issues in Local Government Accounting; Eugenio Caperchione,Riccardo Mussari Book 2000 Springer Science+Business Media New York

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Bodybuilding als Sinnprovinz der Lebenswelt of these tools has also encouraged the application of product costing and cost allocation which are important for purposes of output pricing, benchmarking, and the strengthening of control over internal services. This paper addresses an implementation strategy for cost allocation in a Dutch municip
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https://doi.org/10.1007/978-3-322-94148-0ent (NPM), which is rooted in management theory and new institutional economics, has been . in many countries (Hood, 1991; OECD, 1995). NPM’s philosophy is the belief that private sector management and commercial business practices are superior to public management and practices.
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https://doi.org/10.1007/978-3-322-99822-4follow a clear orientation: the introduction of more informative and business-oriented accounting systems. These reforms, that in most cases are still in progress, follow very different patterns and purposes in administrative environments characterised by heterogeneity.
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Book 2000Belgium, China, Italy,Japan, Malaysia, The Netherlands, New Zealand, Russia, Spain, theUnited Kingdom and the United States. Together, the essays offer astate-of-the-art take on these issues and identify key issues forfuture research.
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