| 001 - ETIQUETA DE REGISTO |
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| Identificador do registo |
387310 |
| 010 ## - NÚMERO INTERNACIONAL NORMALIZADO DOS LIVROS (ISBN) |
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| Número (ISBN) |
9781934779613 |
| 100 ## - DADOS GERAIS DE PROCESSAMENTO |
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| Dados gerais de processamento |
20081107d2008 y0pory50 ba |
| 101 ## - LÍNGUA DA PUBLICAÇÃO |
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| Língua do texto, banda sonora, etc. |
Inglês |
| 200 ## - TÍTULO E MENÇÃO DE RESPONSABILIDADE |
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| Título próprio |
Developments in performance measurement structures in public sector entities |
| Indicação genérica do tipo de material |
Recurso eletrónico |
| Primeira menção de responsabilidade |
Professional Accountants in Business Committee |
| 210 ## - PUBLICAÇÃO, DISTRIBUIÇÃO, ETC. |
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| Lugar da publicação, distribuição, etc. |
New York |
| Nome do editor, distribuidor, etc. |
International Federation of Accountants |
| Data da publicação, distribuição, etc. |
2008 |
| 215 ## - DESCRIÇÃO FÍSICA |
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| Indicação específica do tipo de material e extensão do item |
1 CD-ROM |
| Dimensões |
12 cm |
| 225 ## - COLECÇÃO |
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| Título próprio da colecção |
Information Paper |
| Indicação de volume |
November 2008 |
| 300 ## - NOTAS GERAIS |
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| Texto da nota |
Ficheiro de 969 Kb em formato pdf (72 f.). Resumo extraído da publicação.Também disponível em: https://www.ifac.org/Members/DownLoads/PAIB_Public_Sector_Survey.pdf.Acedido em 20 de Janeiro de 2009. |
| 330 ## - SÚMULA OU RESUMO |
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| Texto da nota |
"In the spring of 2008, the Professional Accountants in Business Committee (PAIB) of the International Federation of Accountants (IFAC) carried out a global survey designed to identify similarities and differences in performance measurement structures in public sector entities and to assess the extent to which these structures help meet their objectives." Conteúdos: "Foreword. Table of contents. Summary of key findings. Introduction: Survey methodology and classification (Level of government; Sector analysis; Country analysis); Performance measurement in public sector entities (Public sector versus private sector; Performance measurement); Professional accountants in public sector entities (Professional accountants - in business; Domain of the PAIB; Roles); Report structure. Financial performance structures: Financial performance objectives (More satisfaction with financial performance objectives; Financial KPIs); Cash/accrual accounting (Budgeting; legislative - appropriation; Financial reporting; More satisfaction with accrual accounting); Financial accountability (Independent financial review and oversight; More satisfaction with independent financial review; Financial oversight); Satisfaction with financial performance measurement structure (Financial satisfaction correlations); Strengths, weaknesses and proposed improvements in financial performance measurement (Strengths in financial performance measurement; Weaknesses in financial performance measurement; Improvements in financial performance measurement). Non-financial performance structures : Non-financial performance objectives (More satisfaction with non-financial performance objectives; Non-financial KPIs; Specification of non-financial performance objectives); Non-financial accountability (Independent non-financial review and oversight; More satisfaction with independent non-financial review; Non-financial oversight); Satisfaction with non-financial performance measurement structure (Non-financial satisfaction correlations); Strengths, weaknesses and proposed improvements in non-financial performance measurement (Strengths in non-financial performance measurement; Weaknesses in non-financial performance measurement; Improvements in non-financial performance measurement); Comparison of financial and non-financial performance measurement responses (Setting of performance objectives compared; Demonstration of accountability compared; Satisfaction with performance measurement structures compared; Strengths, weaknesses and recommendations for further improvement compared). Final questions: Review of the performance measurement framework; Risk and control structure; Final comments. Conclusion. Appendix A: Online survey questions. Appendix B: Other relevant publications (International resources; National resources)". |
| 606 ## - NOME COMUM USADO COMO ASSUNTO |
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| Elemento de entrada |
CONTABILIDADE PÚBLICA |
| ID Autoridade |
234461 |
| 606 ## - NOME COMUM USADO COMO ASSUNTO |
|---|
| Elemento de entrada |
CONTABILIDADE |
| ID Autoridade |
225258 |
| 606 ## - NOME COMUM USADO COMO ASSUNTO |
|---|
| Elemento de entrada |
ANÁLISE FINANCEIRA |
| ID Autoridade |
267209 |
| 606 ## - NOME COMUM USADO COMO ASSUNTO |
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| Elemento de entrada |
INQUÉRITO-ESTUDO |
| ID Autoridade |
343480 |
| 710 ## - NOME DE COLECTIVIDADE - RESPONSABILIDADE PRINCIPAL |
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| Palavra de ordem |
INTERNATIONAL FEDERATION OF ACCOUNTANTS |
| Subdivisão |
Professional Accountants in Business Committee |
| ID Autoridade |
355498 |
| 955 ## - |
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| -- |
Oferta |
| 995 ## - LOCALIZAÇÃO E INFORMAÇÃO DE EXEMPLARES |
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| -- |
0 |
| -- |
PJCD_98_000000000000000 |
| -- |
2022-06-06 |
| -- |
2022-06-06 |
| -- |
0 |
