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Please use this identifier to cite or link to this item:
https://hdl.handle.net/10316.2/47449| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Oulasvirta, Lasse | |
| dc.date.accessioned | 2019-10-17T10:48:42Z | |
| dc.date.accessioned | 2020-08-27T19:59:11Z | - |
| dc.date.available | 2019-10-17T10:48:42Z | |
| dc.date.available | 2020-08-27T19:59:11Z | - |
| dc.date.issued | 2019 | - |
| dc.identifier.isbn | 978-989-26-1861-6 (PDF) | |
| dc.identifier.isbn | 978-989-26-1856-2 | |
| dc.identifier.uri | https://hdl.handle.net/10316.2/47449 | - |
| dc.description.abstract | This chapter describes various approaches to budgeting, which is the traditional essence of public sector accounting. This includes budget planning and budget-linked accounting. The roles and functions of budgets are presented as well as the ideas and practices of both traditional budgets and modern variants such as output- and performance-based budgets. | eng |
| dc.language.iso | eng | - |
| dc.publisher | Imprensa da Universidade de Coimbra | por |
| dc.rights | open access | - |
| dc.subject | Budget planning | eng |
| dc.subject | budgetary accounting | eng |
| dc.subject | budget models | eng |
| dc.subject | types of appropriations | eng |
| dc.title | Budgets and budgetary accounting | por |
| dc.type | bookPart | por |
| uc.publication.firstPage | 95 | - |
| uc.publication.lastPage | 117 | - |
| uc.publication.location | Coimbra | por |
| dc.identifier.doi | 10.14195/978-989-26-1861-6_4 | - |
| uc.publication.section | Chapter 4 | por |
| uc.publication.digCollection | PB | por |
| uc.publication.orderno | 5 | - |
| uc.publication.area | Ciências Sociais | por |
| uc.publication.bookTitle | European public sector accouting | - |
| uc.publication.manifest | https://dl.uc.pt/json/iiif/10316.2/47449/198907/manifest?manifest=/json/iiif/10316.2/47449/198907/manifest | - |
| uc.publication.thumbnail | https://dl.uc.pt/retrieve/10978415 | - |
| uc.publication.parentItemId | 55450 | - |
| uc.itemId | 67776 | - |
| item.fulltext | With Fulltext | - |
| item.grantfulltext | open | - |
| Appears in Collections: | European public sector accouting | |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| budgets_and_budgetary_accounting.pdf | 457.86 kB | Adobe PDF |  |
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