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Revista 152 - novembro

Revista TOC - 152 novembro

Bibliografia referente ao artigo «Portugal rumo às normas internacionais de contabilidade pública», da autoria de Lúcia Lima Rodrigues

Referências:
  • Ball, I. & Pflugrath, G. (2012), "Government Accounting: Making Enron look good”, World Economics, Vol. 13, No. 1, pp.1-18.
  • IFAC (2005), Research Report, "International Public Sector Accounting Standards (IPSASs) and Statistical Bases of Financial Reporting: an analysis of Differences and Recommendations for Convergence”, disponível on line em: http://www.ifac.org/sites/default/files/publications/files/international-public-sector.pdf, acesso em 01 de agosto 2012.
  • Jesus, M.A. (2008), A Contabilidade Pública e a Contabilidade Nacional: Principais divergências e implicações no défice público em Portugal, Tese de Doutoramento, ISCTE Business School, Lisboa.

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Bibliografia referente ao artigo «Novas tendências da Contabilidade Pública: Portugal numa perspetiva internacional (I)», da autoria de Susana Jorge

  • BASTIDA, F. J.; BENITO, B. (2007), Central Government budget practices and transparency: an international comparison, Public Administration, 85(3), 667-716.
  • BENITO, B.; BASTIDA, F. J. (2009), Budget Transparency, fiscal performance and political turnout: an international approach, Public Administration Review, 69, 403-417.
  • BENITO, B.; BRUSCA, I.; MONTESINOS, V. (2007), The harmonization of government financial information systems: the role of the IPSASs, International Review of Administrative Sciences, 73(2), 293-317.
  • BRUSCA, I.; CONDOR, V. (2002), Towards the Harmonisation of Local Accounting Systems in the International Context, Financial Accountability and Management, 18(2), 129-162.
  • CHRISTIAENS, J.; VANHEE, C. (2012), The effects of IPSASs on reforming governmental financial reporting: a worldwide comparative study, EGPA Workshop – Public Sector Management and IPSASs, Athens, 25-26 April.
  • DIMAGGIO, P.; POWELL, W. (1991), The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organization Fields, In: Powell, W. & DiMaggio, P. (eds.) The New Institutionalism in Organizational Analysis, Chicago: The University of Chicago Press.
  • HOEK, M. P. van der (2005), From Cash to Accrual Budgeting and Accounting in the Public Sector: The Dutch Experience, Public Budgeting & Finance (Spring), 32-45.
  • JESUS, M. A.; JORGE, S. (2010a), From Governmental Accounting to National Accounting: implications on the Portuguese Central Government deficit, Notas Económicas, 31, Faculdade de Economia da Universidade de Coimbra, 24-46.
  • JESUS, M. A.; JORGE, S. (2010b), Da Contabilidade Pública às Contas Nacionais: ajustamentos de transposição e impacto no défice das Administrações Públicas dos Países Ibéricos, XIV Encuentro AECA "Innovación y responsabilidad: desafíos y soluciones; Coimbra, Portugal; 23-24 Septiembre.
  • JESUS, M. A.; JORGE, S. (2011a), Adjustments from Governmental Accounting to National Accounts: impact on the Iberian countries’ Central Government deficit, XIII Accounting and Auditing Congress, ACIM 2011 – A Change in Management, Porto (Portugal), 18-20 May.
  • JESUS, M. A.; JORGE, S. (2011b), Governmental Accounting versus National Accounts – implications of different accounting bases on EU member-States Central Government deficit/surplus, 13th Biennial CIGAR Conference – Bridging public sector and non-profit sector accounting, Ghent (Belgium), 9-10 June.
  • LANDE, E. (2006), Accrual Accounting in the public sector: Between institutional Competitiveness and the search for Legitimacy, In Accounting Reform in the Public Sector: Mimicry, Fad or Necessity, 19-30.
  • LÜDER, K.; JONES, R. (2003), Reforming Governmental Accounting and Budgeting in Europe, Price Waterhouse Coopers, Frankfurt, Germany.
  • PINA, V.; TORRES, L; YETANO, A. (2009), Accrual Accounting in EU Local Governments: One Method, Several Approaches, European Accounting Review, 18(4), 765–807.
  • SEIWALD, J.; GEPPL, M. (2012), Performance Framework in Austria: Opportunities and Challenges; 11th CIGAR Workshop – Performance Management in Public Sector: past, current and future trends, IPCA, Barcelos, Portugal, June.
  • STERCK, M.; CONINGS, V.; Bouckaert, G. (2006), Linking Budgeting and Accounting Innovation – An International Comparison, in Evelyn Lande and Jean-Claude Scheid (Eds.), Accounting Reform in the Public Sector: Mimicry, Fad or Necessity; Experts Comptables Media - ECM , Paris, 75-87.
  • VELA BARGUES, J .M. (1996), Latest Developments in Local Government Accounting in Spain, Financial Accountability and Management, 12(3), 205-224.

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Bibliografia referente ao artigo «Destacamento de trabalhadores na União Europeia», da autoria de Paulo Jesus

  • http://eur-lex.europa.eu/pt/dossier/dossier_62.htm (Consultado em 28/01/2012)
  • Regulamento (CEE) nº 1612/68 do Conselho, de 15 de Outubro de 1968, relativo à livre circulação dos trabalhadores na Comunidade
  • http://pt.wikipedia.org/wiki/Acordo_de_Schengen (Consultado em 28/01/2012)
  • Destacamento de Trabalhadores de Portugal para outros países. – Instituto da Segurança Social I.P.-2009
  • Lei n.º 7/2009 de 12 de Fevereiro. Código do Trabalho. Ver também artºs 6 e 7 do C.T.


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