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Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2022) 34 (6): 95–116.
Published: 12 November 2021
... government deficits. In such cases, in addition to non-financial performance information, it would be desirable to focus on accrual-based costs from a medium- to long-term perspective. H1 describes the impact of non-financial performance information on budgeting, but in some EU countries and Japan, LGs...

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