13.07.2015 Views

doktori disszertáció - Pécsi Tudományegyetem ...

doktori disszertáció - Pécsi Tudományegyetem ...

doktori disszertáció - Pécsi Tudományegyetem ...

SHOW MORE
SHOW LESS

Create successful ePaper yourself

Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.

Osborne, D. - Gaebler, T. (1994): Új utak a közigazgatásban. Kossuth Kiadó, Budapest.Ouchi, W. G. (1979): A conceptual framework for the design of organisational control.Management Science 9., pp. 833-847.P. Kiss Gábor (1998): A költségvetés tervezése és a fiskális átláthatóság problémái. MNBFüzetek 11., 1-62.Pallot, J. (1997): Infrastructure accounting for local authorities. Technical Management andpolitical context. Journal of Accounting and Public Policy 1., pp. 225-242.Pallot, J. (1992): Elements of theoretical framework for public sector accounting. Accounting,Auditing and Accountability Journal 1., pp. 38-59.Pallot, J. (1990): The nature of public assets: a response to Mautz. Accounting Horizons 6.,pp. 79-85.Papenfuss, U. – Schaefer, C. (2008): ’Whole of government’ financial reporting in true andfair terms – Discussion on consolidation criteria and the integration of non-financialinformation.http://ras.sagepub.com/cgi/content/abstract/75/4/715. Letöltve: 2010.04.14.Papp Ilona (2003): Szolgáltatások a harmadik évezredben. Aula, Budapest.Parker, L. - Guthrie, J. (1993): The Australian public sector in the 90’s: New accountabilityregimes in motion. Journal of International Auditing and Taxation 1., pp. 59-81.Paulsson, G. (2006): Accrual accounting in the public sector: experiences from the centralgovernment in Sweden. Financial Accountability and Management 1., pp. 47–62.Pendlebury, M. - Algaber, N. (1997): Accounting for the cost of central support service sinUK universities: A note. Financial Accountability and Management 3., pp. 281–288.Pendlebury, M. – Karbhari, Y. (1988): Resource accounting and executive agencies. PublicMoney and Management 4., pp. 29–33.Pessina, E. A. et al. (2008): Accounting reforms: determinants of local government’s choices.Financial Accountability and Management 3., pp. 321–341.Pete Péter (1997): Az államháztartás feladatfinanszírozáson alapuló modellje. KözgazdaságiSzemle 2., 150-164.Pettigrew, A. et al. (1992): Shaping strategic change. Sage, London.Polidane, C. – Hulme, D. (1999): Public management reform in developing countries. PublicManagement 1., pp. 121-132.Pollitt, C. – Bouckaert, G. (2004): Public management reform: A comparative analysis.Oxford University Press, Oxford.193

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!