Which are municipal internal users’ information preferences? Our survey shows that politicians and managers tend to rank the types of information similarly, though with a general higher enthusiasm expressed by the former. They both declare to prefer non-financial performance information, followed by budgetary information. Accruals accounting receives the lowest scores.
L’informazione contabile nelle percezioni di politici e dirigenti: il caso degli enti locali
LIGUORI, MARIANNUNZIATA;SICILIA, MARIA FRANCESCA;STECCOLINI, ILEANA
2009
Abstract
Which are municipal internal users’ information preferences? Our survey shows that politicians and managers tend to rank the types of information similarly, though with a general higher enthusiasm expressed by the former. They both declare to prefer non-financial performance information, followed by budgetary information. Accruals accounting receives the lowest scores.
File in questo prodotto:
Non ci sono file associati a questo prodotto.
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
