Quadro di riferimento appropriato per la rendicontazione finanziaria nell'Africa orientale e meridionale
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Quadro di riferimento appropriato per la rendicontazione finanziaria nell'Africa orientale e meridionale

Quadro di riferimento appropriato per la rendicontazione finanziaria nell'Africa orientale e meridionale


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About the Book

Storicamente, le amministrazioni pubbliche hanno redatto i loro bilanci secondo il principio della contabilità di cassa. È opinione diffusa che un bilancio di competenza solido e trasparente possa migliorare il processo decisionale e la responsabilità dei governi. Tuttavia, esistono pareri contrastanti sullo schema contabile basato sul principio di competenza che è appropriato per la rendicontazione finanziaria nel settore pubblico. Di conseguenza, i governi hanno adottato gli EPSAS, le GFS, gli IFRS, gli IPSAS, i principi contabili nazionali o hanno continuato a utilizzare la contabilità di cassa per la rendicontazione finanziaria. Il presente documento si propone di individuare le prospettive di esperti e funzionari senior che preparano relazioni finanziarie presso l'Ufficio dei contabili generali nel settore pubblico della regione ESAAG sugli attributi che definiscono il quadro di riferimento appropriato per l'informativa finanziaria nel settore pubblico. Sono stati intervistati quattordici (14) esperti e alti funzionari della regione. Le interviste sono il metodo principale utilizzato dai ricercatori per raccogliere dati sulle varie prospettive e attitudini degli intervistati. L'analisi tematica interpretativa è stata utilizzata per analizzare i dati raccolti al fine di identificare i temi e le opinioni degli alti funzionari.


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Product Details
  • ISBN-13: 9786205612644
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Edizioni Sapienza
  • Height: 229 mm
  • No of Pages: 88
  • Spine Width: 5 mm
  • Width: 152 mm
  • ISBN-10: 620561264X
  • Publisher Date: 23 Jan 2023
  • Binding: Paperback
  • Language: Italian
  • Returnable: N
  • Weight: 190 gr


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Quadro di riferimento appropriato per la rendicontazione finanziaria nell'Africa orientale e meridionale
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Quadro di riferimento appropriato per la rendicontazione finanziaria nell'Africa orientale e meridionale
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Quadro di riferimento appropriato per la rendicontazione finanziaria nell'Africa orientale e meridionale

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