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https://hdl.handle.net/10316.2/47449| Title: | Budgets and budgetary accounting | Authors: | Oulasvirta, Lasse | Keywords: | Budget planning;budgetary accounting;budget models;types of appropriations | Issue Date: | 2019 | Publisher: | Imprensa da Universidade de Coimbra | 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. | URI: | https://hdl.handle.net/10316.2/47449 | ISBN: | 978-989-26-1861-6 (PDF) 978-989-26-1856-2 |
DOI: | 10.14195/978-989-26-1861-6_4 | Rights: | open access |
| 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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