000			01328naa a2200205uu 4500
001			0060811352937
003			OSt
005			20190211172605.0
008			100608s1995 xx ||||gr |0|| 0 eng d
100	1		_aHARRIS, Jean _940987
245	1	0	_aService efforts and accomplishments : _ba primer of current practice and an agenda for future research
260			_aNew York : _bMarcel Dekker, _c1995
520	3		_aThe contributions of eight research reports sponsored by the Governmental Accounting Standards Board (GASB) are discussed.(1) These research reports provided supported the recent adoption by GASB of a concept statement about service efforts and accomplishments (SEA) reporting.(2) Opportunities for future research relating to SEA reporting are identified. For researcher in public administration, SEA reporting will provide new data of significant interest. For accounting researcher, SEA reporting raises questions about the construction of indicators, appropriateness of comparison, and impact of disclosure.
590			_aVolume 18
590			_aNumbers 2-3
773	0	8	_tInternational Journal of Public Administration - IJPA _g18, 2-3, p. 253-276 _dNew York : Marcel Dekker, 1995 _xISSN 01900692 _w
942			_cS
998			_a20100608 _b1135^b _cDaiane
998			_a20100616 _b1030^b _cCarolina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c34152 _d34152
041			_aeng