Analysing governmental accounting and financial reporting : (Record no. 38722)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01617naa a2200265uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 1031112013541 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211174630.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 110311s2010 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | SOVERCHIA, Michela |
| 9 (RLIN) | 44095 |
| 245 10 - TITLE STATEMENT | |
| Title | Analysing governmental accounting and financial reporting : |
| Remainder of title | Italy, European Union, and the United States |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Philadelphia : |
| Name of publisher, distributor, etc. | Routledge, |
| Date of publication, distribution, etc. | sept. 2010 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | Globalization has revealed a need for accounting language simplification and harmonization, both for business and Public Administration. However, many countries have recently undertaken governmental accounting and financial reporting reforms in order to increase transparency and accountability towards taxpayers and, more generally, all stakeholders. Given that a standardized model does not exist, this study compares Italy, the European Union, and the United States in order to highlight similarities and differences between their current accounting and financial reporting models, to understand if common elements exist, and to verify if they are coherent with international trends concerning public sector accounting reforms |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Prestação de Contas |
| 9 (RLIN) | 12154 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Auditoria |
| 9 (RLIN) | 11955 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Contabilidade |
| 9 (RLIN) | 13757 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Stakeholder |
| 9 (RLIN) | 13425 |
| 651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Geographic name | Europa |
| 9 (RLIN) | 12887 |
| 651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Geographic name | Itália |
| 9 (RLIN) | 13276 |
| 651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Geographic name | Estados Unidos |
| 9 (RLIN) | 12942 |
| 773 08 - HOST ITEM ENTRY | |
| Title | International Journal of Public Administration - IJPA |
| Related parts | 33, 11, p. 529-533 |
| Place, publisher, and date of publication | Philadelphia : Routledge, sept. 2010 |
| International Standard Serial Number | ISSN 01900692 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20110311 |
| Operator's initials, OID (RLIN) | 1201^b |
| Cataloger's initials, CIN (RLIN) | Jaqueline |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20110325 |
| Operator's initials, OID (RLIN) | 1102^b |
| Cataloger's initials, CIN (RLIN) | Keicielle |
No items available.
