Budgets and budgetary accounting

Lasse Oulasvirta

doi:10.14195/978-989-26-2464-8_3

Budgets and budgetary accounting

Lasse Oulasvirta

Hallintotieteet

Tutkimustuotos: Luku › Tieteellinen

72 Lataukset (Pure)

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 as 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 C. Lorson, Susana Jorge, Ellen Haustein
Kustantaja	Imprensa da Universidade de Coimbra
Luku	3
Sivut	95-121
Sivumäärä	27
Painos	2
ISBN (elektroninen)	978-989-26-2464-8
ISBN (painettu)	978-989-26-2463-1
DOI - pysyväislinkit	https://doi.org/10.14195/978-989-26-2464-8_3
Tila	Julkaistu - 2023
OKM-julkaisutyyppi	B2 Kirjan tai muun kokoomateoksen osa

Pääsy asiakirjaan

10.14195/978-989-26-2464-8_3Lisenssi: CC BY-NC-ND

Budgets and budgetary accountingFinal published version, 2,12 MBLisenssi: CC BY-NC-ND

https://urn.fi/URN:NBN:fi:tuni-202406117112Lisenssi: CC BY-NC-ND

Siteeraa tätä

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Budgets and budgetary accounting

Abstrakti

Pääsy asiakirjaan

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