From Governmental Accounting to National Accounting: Implications on the Portuguese Central Government Deficit
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References listed on IDEAS
- Oecd, 2002. "OECD Best Practices for Budget Transparency," OECD Journal on Budgeting, OECD Publishing, vol. 1(3), pages 7-14.
- Steven Keuning & Dick van Tongeren, 2004. "The relationship between government accounts and national accounts, with special reference to the netherlands," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 50(2), pages 167-179, June.
- Olov Olson & Christopher Humphrey & James Guthrie, 2001. "Caught in an evaluatory trap: a dilemma for public services under NPFM," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 505-522.
- Bos, Frits, 2008. "Uses of National Accounts; History, International Standardization and Applications in the Netherlands," MPRA Paper 9387, University Library of Munich, Germany.
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- Maria Antónia Jorge de Jesus & Susana Margarida Jorge, 2012. "Governmental Accounting versus National Accounts: Implications of different accounting bases on EU member-States Central Government deficit/surplus," Working Papers Series 2 12-01, ISCTE-IUL, Business Research Unit (BRU-IUL).
More about this item
- H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
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