Adequacy of the Local Government financial reporting model in the context of internal decision-making : (Record no. 48389)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 02011naa a2200205uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 5052013022047 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211181408.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 150520s2012 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 | NOGUEIRA, S. P |
| 9 (RLIN) | 52024 |
| 245 10 - TITLE STATEMENT | |
| Title | Adequacy of the Local Government financial reporting model in the context of internal decision-making : |
| Remainder of title | an exploratory study in the municipality of Bragança |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Portugal : |
| Name of publisher, distributor, etc. | Instituto Politécnico do Cávado e do Ave, |
| Date of publication, distribution, etc. | July/Dec. 2012 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | This paper addresses the adequacy of the Local Government financial reporting model for internal decision-making by developing an exploratory empirical study that evaluates internal users satisfaction concerning the reporting model within the municipality of Bragança. It additionally examines to what extent internal control and financial reporting information opportunity are important for municipalities internal decision-making. In Portugal important developments have recently emerged in public sector accounting systems in the context of internal decision-making and control, hence calling for further studying Local Government current financial reporting model in this context. From an experimental questionnaire applied to decision-makers of Bragança municipality in 2010, main findings show that the actual reporting model is not the most appropriate in providing information for internal decision-making in that municipality. Moreover, both internal control and opportunity of the financial reporting information seem to have significant importance in the context of internal decision-making |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | JORGE, S. M |
| 9 (RLIN) | 52025 |
| 773 08 - HOST ITEM ENTRY | |
| Title | Tékhne : Review of Applied Management Studies |
| Related parts | 10, 2, p. 74-86 |
| Place, publisher, and date of publication | Portugal : Instituto Politécnico do Cávado e do Ave, July/Dec. 2012 |
| International Standard Serial Number | ISSN 16459911 |
| Record control number | |
| 856 42 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://www.sciencedirect.com/science/article/pii/S1645991112000035 |
| Link text | Acesso |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20150520 |
| Operator's initials, OID (RLIN) | 1302^b |
| Cataloger's initials, CIN (RLIN) | Ana |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20150625 |
| Operator's initials, OID (RLIN) | 1341^b |
| Cataloger's initials, CIN (RLIN) | Amanda |
No items available.
