000			01590naa a2200181uu 4500
001			0032610385537
003			OSt
005			20190211170749.0
008			100326s2009 xx ||||gr |0|| 0 eng d
100	1		_aBECKETT-CAMARATA, Jane _938472
245	1	0	_aLocal government measurement and use of performance accounting and financial reporting data in planning and budgeting decision support : _ba multicase study
260			_aArmonk : _bM. E. Sharpe, _cDecember 2009
520	3		_aThis study utilizes case study research to document and explain how three U.S. county governments use performance measures on debt obligations in their comprehensive annual financial reports and in their annual budget documents. Municipal debt is a critical source of revenue for local governments and is used for construction of roads, schools, and other capital costs. All three counties use data on debt service as a performance measure in their budget; however, the range of clarity of data on measurement of debt service levels to support debt over time varies widely and is worth noting. In addition, it is unclear whether external stakeholders (other than state government) do not pay closer attention to performance measures on debt because the measures and standards are set by the state. Further empirical work is needed to establish evidence in that regard.
773	0	8	_tPublic Performance & Management Review _g33, 2, p. 255-265 _dArmonk : M. E. Sharpe, December 2009 _xISSN 15309576 _w
942			_cS
998			_a20100326 _b1038^b _cDaiane
998			_a20100326 _b1458^b _cCarolina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c32168 _d32168
041			_aeng