000			01617naa a2200265uu 4500
001			1031112013541
003			OSt
005			20190211174630.0
008			110311s2010 xx ||||gr |0|| 0 eng d
100	1		_aSOVERCHIA, Michela _944095
245	1	0	_aAnalysing governmental accounting and financial reporting : _bItaly, European Union, and the United States
260			_aPhiladelphia : _bRoutledge, _csept. 2010
520	3		_aGlobalization 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	_aPrestação de Contas _912154
650		4	_aAuditoria _911955
650		4	_aContabilidade _913757
650		4	_aStakeholder _913425
651		4	_aEuropa _912887
651		4	_aItália _913276
651		4	_aEstados Unidos _912942
773	0	8	_tInternational Journal of Public Administration - IJPA _g33, 11, p. 529-533 _dPhiladelphia : Routledge, sept. 2010 _xISSN 01900692 _w
942			_cS
998			_a20110311 _b1201^b _cJaqueline
998			_a20110325 _b1102^b _cKeicielle
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c38722 _d38722
041			_aeng