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Harmonizing Budgeting and Accounting: The Case of Italy

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Figure

Table 1. Main scientifically relevant findings by Lüder 2013.
Figure 1. New financial management reform process model. Source: Author’s elaboration from Accrual Accounting and Budgeting in Government—A History of the Hessian “New Administrative Management (NVS)” Project (Lüder, 2013)
Table 2. Main contribution: A first comparative overview.

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