This paper explores the progress made by the Italian Universities concerning the implementation of accrual accounting, cost accounting, managerial control and social accounting and their significance towards the introduction of IPSASs.
Lucianelli, G. (2009). Accrual accounting and international public sector accounting standards in universities (IPSASs): what are the real prospects?. RIVISTA ITALIANA DI RAGIONERIA E DI ECONOMIA AZIENDALE(7-8), 461-471.
Accrual accounting and international public sector accounting standards in universities (IPSASs): what are the real prospects?
LUCIANELLI, GIOVANNA
2009-07-01
Abstract
This paper explores the progress made by the Italian Universities concerning the implementation of accrual accounting, cost accounting, managerial control and social accounting and their significance towards the introduction of IPSASs.File in questo prodotto:
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