Budgets and budgetary accounting

Lasse Oulasvirta

doi:10.14195/978-989-26-1861-6

Budgets and budgetary accounting

Tutkimustuotos: Luku › Scientific › vertaisarvioitu

Abstrakti

This chapter describes various approaches to budgeting, which is the traditional essence of public sector accounting. This includes budget planning and budget-linked accounting. The roles and functions of budgets are presented as well the ideas and practices of both traditional budgets and modern variants such as output- and performance-based budgets.

Alkuperäiskieli	Englanti
Otsikko	European Public Sector Accounting.
Toimittajat	Peter Lorson, Susana Jorge, Ellen Haustein
Luku	4
Sivut	95-117
Sivumäärä	23
Painos	1
ISBN (elektroninen)	978-989-26-1861-6
DOI - pysyväislinkit	https://doi.org/10.14195/978-989-26-1861-6
Tila	Julkaistu - 2019
Julkaistu ulkoisesti	Kyllä
OKM-julkaisutyyppi	A3 Kirjan tai muun kokoomateoksen osa

Pääsy asiakirjaan

10.14195/978-989-26-1861-6

Siteeraa tätä

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Budgets and budgetary accounting

Abstrakti

Pääsy asiakirjaan

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