Evaluating public expenditures on tourism: the utility of the Italian public accounting reforms
The accounting reforms of the state, regional and local budgets that began in 2009 and finished in 2016 have improved the quality of public accounting data. Mainly, these reforms were completed for the adoption of the functional classification of expenditures in the administrative balances of all Pu...
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Format: | Article |
Language: | English |
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AIMS Press
2021-04-01
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Series: | National Accounting Review |
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Online Access: | https://www.aimspress.com/article/doi/10.3934/NAR.2021009?viewType=HTML |