Properties of accrual accounts in public sector entities : evidence from the Italian National Health Service
Claudio Columbano and Lucia Biondi and Enrico Bracci
| Year of publication: |
2023
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|---|---|
| Authors: | Columbano, Claudio ; Biondi, Lucia ; Bracci, Enrico |
| Published in: |
Journal of public budgeting, accounting & financial management. - Bingley : Emerald, ISSN 1945-1814, ZDB-ID 2070463-X. - Vol. 35.2023, 6, p. 240-261
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| Subject: | Accruals | Healthcare | Public sector accounting | Relevance | Smoothness | Öffentlicher Sektor | Public sector | Italien | Italy | Gesundheitswesen | Health care system | Öffentliches Rechnungswesen | Public accounting | Rechnungsabgrenzung | Accruals and deferrals | Gesundheitsversorgung | Health care | Rückstellung | Accrual | Neues Steuerungsmodell | New public management |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/JPBAFM-06-2023-0101 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014487286