新进展:重新思考公共部门会计制度,重新发现其关系性质

IF 4.6 Q2 MATERIALS SCIENCE, BIOMATERIALS
Carmela Barbera, Mariafrancesca Sicilia, Ileana Steccolini
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引用次数: 0

摘要

传统上,会计制度被视为量化公共部门活动的技术性计算方法,政府将其用于(内部)决策目的,并将其外部化。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
New development: Rethinking public sector accounting systems by rediscovering their relational nature
Accounting systems have been traditionally seen as technical calculative practices to quantify public sector activities, used by governments for (internal) decision-making purposes and to be extern...
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来源期刊
ACS Applied Bio Materials
ACS Applied Bio Materials Chemistry-Chemistry (all)
CiteScore
9.40
自引率
2.10%
发文量
464
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