000			01717naa a2200181uu 4500
001			8797
003			OSt
005			20190211153820.0
008			021129s2001 xx ||||gr |0|| 0 ita d
100	1		_aPREITE, Daniela _98618
245	1	0	_aIl sistema contabile delle aziende composte pubbliche : _blimiti e prospettive di cambiamento
260			_aMilano : _bMaggioli Editore, _c2001
520	3		_aThe changes currently affecting public acounting systems require the adoption of logical framework with a strong economic character, so as to improve the efficiency and effectiveness of administrative action, taking into account oingoing dynamics in the environment where public sector organizations operate. This framework requires to place emphasi on the working patterns of such organizations. More specifically, starting from the marginal role played by the economic dimension in public accounting systems, this article sets out to identigy the key weaknesses associated to cash-based systems and bureaucratic controls, which still play a major role in public sector organizations. Through a review of the limitations in the goals, the objects and the techniques of existing accounting systems, this analysis sets out to discuss the opportunities available for their improvement, and to provide some guidelines needed to measure organizational phenomena in their entirely, so as to place the economic dimension of administrative action back at the centre of the picture
773	0	8	_tAzienda Pubblica: teoria e problemi di management _g14, 4, p. 379-400 _dMilano : Maggioli Editore, 2001 _xISSN 11275812 _w
942			_cS
998			_a20021129 _bCassio _cCassio
998			_a20120516 _b1706^b _cGeisneer
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c8942 _d8942
041			_aita