Open Journal of Accounting

Vol.3 No.2(2014), Paper ID 44738, 14 pages

DOI:10.4236/ojacct.2014.32006

 

The Authorising Function of Budgets in Public Administration. Applicability of IPSAS 24 in Italy

 

Fabio Giulio Grandis, Giorgia Mattei

 

Department of Business Studies, Management and Accounting of Public Administration, “Roma Tre” University, Roma, Italy
Department of Business Studies, “Roma Tre” University, Roma, Italy

 

Copyright © 2014 Fabio Giulio Grandis, Giorgia Mattei et al. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

 

How to Cite this Article


Grandis, F. and Mattei, G. (2014) The Authorising Function of Budgets in Public Administration. Applicability of IPSAS 24 in Italy. Open Journal of Accounting, 3, 45-58. doi: 10.4236/ojacct.2014.32006.

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