Abstract
During the nineties, many European countries introduced significant reforms in their governmental accounting systems that from an overall perspective follow a clear orientation: the introduction of more informative and business-oriented accounting systems. These reforms, that in most cases are still in progress, follow very different patterns and purposes in administrative environments characterised by heterogeneity.
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Vela, J.M., Fuertes, I. (2000). Local Government Accounting in Europe: A Comparative Approach. In: Caperchione, E., Mussari, R. (eds) Comparative Issues in Local Government Accounting. Springer, Boston, MA. https://doi.org/10.1007/978-1-4615-4581-1_6
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DOI: https://doi.org/10.1007/978-1-4615-4581-1_6
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