Matches in SemOpenAlex for { <https://semopenalex.org/work/W4244687539> ?p ?o ?g. }
- W4244687539 endingPage "27" @default.
- W4244687539 startingPage "8" @default.
- W4244687539 abstract "Traditional public administration (PA) relied on cash- or commitment-based budgets, while NPM advocated accruals accounting. Currently, Continental Europe is witnessing the re-emergence of the PA logic, but the relevant accounting implications have been insufficiently investigated. We focus on the Italian National Health Service. Our findings suggest that accruals accounting will not be repealed. However, accounting mutations will be introduced to increase consistency with the PA logic and budgetary accounting. Accruals accounting numbers will be interpreted and used accordingly. Great attention will be paid to nation-wide consolidated statements for the control of public finances, while faithful representation of individual organisations will be overshadowed." @default.
- W4244687539 created "2022-05-12" @default.
- W4244687539 creator A5033522876 @default.
- W4244687539 creator A5053019610 @default.
- W4244687539 date "2017-03-01" @default.
- W4244687539 modified "2023-10-01" @default.
- W4244687539 title "Multiple logics and accounting mutations in the Italian National Health Service" @default.
- W4244687539 cites W1521086865 @default.
- W4244687539 cites W1579208251 @default.
- W4244687539 cites W1967100576 @default.
- W4244687539 cites W1967951784 @default.
- W4244687539 cites W1976318660 @default.
- W4244687539 cites W1978425570 @default.
- W4244687539 cites W1980406593 @default.
- W4244687539 cites W1983798603 @default.
- W4244687539 cites W1987944963 @default.
- W4244687539 cites W2001888339 @default.
- W4244687539 cites W2014973899 @default.
- W4244687539 cites W2018598843 @default.
- W4244687539 cites W2022599205 @default.
- W4244687539 cites W2022611949 @default.
- W4244687539 cites W2023262873 @default.
- W4244687539 cites W2024852241 @default.
- W4244687539 cites W2025803192 @default.
- W4244687539 cites W2030155214 @default.
- W4244687539 cites W2031914906 @default.
- W4244687539 cites W2035505442 @default.
- W4244687539 cites W2044739784 @default.
- W4244687539 cites W2055256625 @default.
- W4244687539 cites W2056612118 @default.
- W4244687539 cites W2067834085 @default.
- W4244687539 cites W2086983184 @default.
- W4244687539 cites W2087471938 @default.
- W4244687539 cites W2090195824 @default.
- W4244687539 cites W2092655359 @default.
- W4244687539 cites W2094802631 @default.
- W4244687539 cites W2096818325 @default.
- W4244687539 cites W2102993807 @default.
- W4244687539 cites W2107753640 @default.
- W4244687539 cites W2122997444 @default.
- W4244687539 cites W2123431441 @default.
- W4244687539 cites W2131919747 @default.
- W4244687539 cites W2132840865 @default.
- W4244687539 cites W2134555060 @default.
- W4244687539 cites W2135519078 @default.
- W4244687539 cites W2163886747 @default.
- W4244687539 cites W2164525248 @default.
- W4244687539 cites W2167292396 @default.
- W4244687539 cites W2320775383 @default.
- W4244687539 cites W2326573500 @default.
- W4244687539 cites W3121564091 @default.
- W4244687539 cites W3123482512 @default.
- W4244687539 cites W3123691183 @default.
- W4244687539 cites W3124865461 @default.
- W4244687539 cites W3124931347 @default.
- W4244687539 cites W3125102396 @default.
- W4244687539 cites W3125419936 @default.
- W4244687539 cites W4237771667 @default.
- W4244687539 cites W4302396794 @default.
- W4244687539 cites W636453877 @default.
- W4244687539 cites W658821909 @default.
- W4244687539 cites W99637857 @default.
- W4244687539 doi "https://doi.org/10.1016/j.accfor.2017.03.001" @default.
- W4244687539 hasPublicationYear "2017" @default.
- W4244687539 type Work @default.
- W4244687539 citedByCount "10" @default.
- W4244687539 countsByYear W42446875392018 @default.
- W4244687539 countsByYear W42446875392019 @default.
- W4244687539 countsByYear W42446875392021 @default.
- W4244687539 countsByYear W42446875392022 @default.
- W4244687539 countsByYear W42446875392023 @default.
- W4244687539 crossrefType "journal-article" @default.
- W4244687539 hasAuthorship W4244687539A5033522876 @default.
- W4244687539 hasAuthorship W4244687539A5053019610 @default.
- W4244687539 hasConcept C121955636 @default.
- W4244687539 hasConcept C128769094 @default.
- W4244687539 hasConcept C144133560 @default.
- W4244687539 hasConcept C154945302 @default.
- W4244687539 hasConcept C163867264 @default.
- W4244687539 hasConcept C17744445 @default.
- W4244687539 hasConcept C199539241 @default.
- W4244687539 hasConcept C24416426 @default.
- W4244687539 hasConcept C2776359362 @default.
- W4244687539 hasConcept C2776436953 @default.
- W4244687539 hasConcept C2781426361 @default.
- W4244687539 hasConcept C32235935 @default.
- W4244687539 hasConcept C41008148 @default.
- W4244687539 hasConcept C4577558 @default.
- W4244687539 hasConcept C544937707 @default.
- W4244687539 hasConcept C94625758 @default.
- W4244687539 hasConceptScore W4244687539C121955636 @default.
- W4244687539 hasConceptScore W4244687539C128769094 @default.
- W4244687539 hasConceptScore W4244687539C144133560 @default.
- W4244687539 hasConceptScore W4244687539C154945302 @default.
- W4244687539 hasConceptScore W4244687539C163867264 @default.
- W4244687539 hasConceptScore W4244687539C17744445 @default.
- W4244687539 hasConceptScore W4244687539C199539241 @default.
- W4244687539 hasConceptScore W4244687539C24416426 @default.