Evaluation of the performance of municipal public costs: analysis of a fragment of the literature to identify opportunities for future research
In times of crisis, the quality of public spending underscores the need to adopt control instruments, such as costing, and management tools such as Performance Evaluation Systems. With the objective of identifying research opportunities on cost performance evaluation in the public sector, especially...
Main Authors: | , |
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Format: | Article |
Language: | Spanish |
Published: |
Pontificia Universidad Católica del Perú
2017-04-01
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Series: | Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas |
Subjects: | |
Online Access: | http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/19784 |