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1

Canada. Industry, Science and Technology Canada. Public accounting. Ottawa, Ont: Industry, Science and Technology Canada, 1991.

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2

R, Edwards J., and Institute of Chartered Accountants in England and Wales., eds. Accounting innovation: Municipal corporations, 1835-1935. New York: Garland Pub., 1996.

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3

Municipal financial reporting handbook. [Toronto]: The Ministry, 1990.

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4

Affairs, Ontario Ministry of Municipal. The Municipal audit: Responsibility communication. [Toronto]: Ontario Ministry of Municipal Affairs, 1986.

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5

Reis, Heraldo da Costa. Contabilidade e gestão governamental: Estudos especiais. Rio de Janeiro, RJ: IBAM, 2004.

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6

Fleige, Thomas. Zielbezogene Rechnungslegung und Berichterstattung von Kommunen: Untersuchung zur Erweiterung der kommunalen Jahresrechnung. Münster: Lit, 1989.

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7

Andree, Ulrich F. H. Möglichkeiten und Grenzen des Controlling in Kommunalverwaltungen. Göttingen: Vandenhoeck & Ruprecht, 1994.

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8

Andhra Pradesh (India). Municipal Administration & Urban Development Department. Andhra Pradesh municipal asset valuation methodology manual. Hyderabad: Municipal Administration & Urban Development Department, Government of Andhra Pradesh, 2010.

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9

Bruzzo, Aurelio. Il controllo di gestione negli enti locali. Milano, Italy: F. Angeli, 1987.

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10

Uganda. The local Governments Financial and Accounting Regulations, 1998. Kampala, Uganda: The Centre, 1998.

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11

Casper, Dale E. Municipal budget and accounting systems: A review of the periodical literature, 1980-1984. Monticello, Ill: Vance Bibliographies, 1985.

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12

Workshop on Municipal Budgeting and Accounting Reforms (2000 Ahmadābād, India). Financial management in municipalities: Learning material. Ahmedabad, Gujarat, India: City Managers' Assocition Gujarat, 2003.

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13

Powis, William. Municipal finances and accounts and relative legislation. [Toronto?: s.n.], 1994.

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14

Osorio, Omaira de León. Visión integral del control fiscal municipal en Venezuela. San Cristóbal: Librería J. Rincón, 2011.

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15

Osorio, Omaira de León. Visión integral del control fiscal municipal en Venezuela. San Cristóbal: Librería J. Rincón, 2011.

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16

J, Freeman Robert, and Freeman Robert J, eds. Governmental and nonprofit accounting: Theory and practice. Upper Saddle River, NJ: Pearson/Prentice Hall, 2009.

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17

Marquette, R. Penny. An annotated bibliography of articles--government accounting, auditing, and municipal finance, 1971-1985. Edited by Forrest Pat and American Accounting Association. Government and Nonprofit Section. [Sarasota, Fla.]: Government and Nonprofit Section of the American Accounting Association, 1986.

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18

Solli, Rolf. Ekonomi för dem som gör något: En studie av användning och utformning av ekonomiinformation för lokala enheter. Lund: Studentlitteratur, 1991.

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19

Roy, J. Paul-Émile. Financial reporting by Canadian municipalities: A survey of annual financial reports of 60 Canadian municipalities for 1987. Toronto, Canada: Canadian Institute of Chartered Accountants, 1989.

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20

Silva, Luiz Antônio da. Transição de contas: Dicas orçamentárias e financeiras para a gestão das contas públicas no final de mandato. São Paulo: Fundação Prefeito Faria Lima-CEPAM, Centro de Estudos e Pesquisas de Administração Municipal, 2008.

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21

Helin, Heikki. Kuntien kustannuslaskenta, tilastointi ja palvelukustannusten vertailu. Helsinki: Helsingin kaupungin tietokeskus, 1995.

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22

Silva, Luiz Antônio da. Transição de contas: Dicas orçamentárias e financeiras para a gestão das contas públicas no final de mandato. São Paulo: Fundação Prefeito Faria Lima-CEPAM, Centro de Estudos e Pesquisas de Administração Municipal, 2008.

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23

Carpenter, Frances H. Popular reporting: Local government financial reports to the citizenry. Norwalk, Conn: Governmental Accounting Standards Board of the Financial Accounting Foundation, 1992.

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24

Africa, South. Local Government: Municipal Finance Management Act 56 of 2003 & regulations. Edited by Juta Law (Firm). Cape Town: Juta Law, 2011.

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25

Governmental and nonprofit accounting: Theory and practice. Upper Saddle River, N.J: Pearson, 2012.

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26

Services, Pennsylvania Bureau of Local Government. Fiscal management handbook. 7th ed. Harrisburg: The Department, 1995.

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27

Mülhaupt, Ludwig. Entscheidungsorientiertes Rechnungswesen für Staat und Gemeinden. Baden-Baden: Nomos Verlagsgesellschaft, 1994.

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28

Services, Pennsylvania Bureau of Local Government. Fiscal management handbook. 6th ed. Harrisburg: The Bureau, 1991.

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29

Bastian, Indra. Manual akuntansi keuangan pemerintah daerah. Yogyakarta: Pusat Pengembangan Akuntansi, Fakultas Ekonomi, Universitas Gadjah Mada, 2001.

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30

Flores, Paulo César. Controles internos dos bens patrimoniais nos municípios. Porto Alegre: Alcance, 2007.

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31

Freeman, Robert J. Governmental and nonprofit accounting: Theory and practice. 5th ed. Upper Saddle River, N.J: Prentice Hall, 1996.

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32

Freeman, Robert J. Governmental and nonprofit accounting: Theory and practice. 6th ed. Upper Saddle River, N.J: Prentice Hall, 2000.

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33

Massachusetts. Office of the Inspector General. Report on municipal banking relations. [Boston]: Commonwealth of Massachusetts, Office of the Inspector General, 1985.

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34

Massachusetts. Department of Revenue. Bureau of Accounts. A handbook on implementing an enterprise fund established under chapter 40 section 39K. Boston]: The Department, 1990.

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35

Commerce, United States Congress House Committee on. Developments in municipal finance disclosure: Hearing before the Committee on Commerce, House of Representatives, One Hundred Fourth Congress, first session, January 12, 1995. Washington: U.S. G.P.O., 1995.

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36

Kuppers, Willem. Die Stadtrechnungen von Geldern 1386-1423: Einführung, Textausgabe, Register. Geldern: Verlag der Buchhandlung Johannes Keuck, 1993.

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37

Amorim, Júlio Dias de. Manual para agentes políticos e assessores: Parte geral. [Cuiabá, Mato Grosso, Brazil?: s.n.], 2004.

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38

Fiebig, Helmut. Kommunale Kostenrechnung und Wirtschaftlichkeitssteuerung: Ziele, Methoden, Ergebnisse. Berlin: E. Schmidt, 1995.

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39

Seekers of truth: The Scottish founders of modern public accountancy. Amsterdam: Elsevier JAI, 2006.

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40

Espersen, Preben. Kommunal bevillingsret. [Copenhagen]: Jurist- og økonomforbundets forlag, 1987.

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41

Africa, South. Local Government--Municipal Finance Management Act, 56 of 2003; Local Government--Municipal Property Rates Act, 6 of 2004. Cape Town: Juta Law, 2006.

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42

D, Shoulders Craig, ed. Governmental and nonprofit accounting: Theory and practice. 6th ed. Upper Saddle River, N.J: Prentice Hall, 1999.

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43

D, Shoulders Craig, and Allison Gregory S, eds. Governmental and nonprofit accounting: Theory and practice. 8th ed. Upper Saddle River, NJ: Pearson Education Inc., 2006.

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44

D, Shoulders Craig, ed. Governmental and nonprofit accounting: Theory and practice. 4th ed. Englewood Cliffs, N.J: Prentice Hall, 1993.

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45

Freeman, Robert J. Governmental and nonprofit accounting: Theory and practice. 3rd ed. Englewood Cliffs, N.J: Prentice-Hall, 1988.

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46

Lambert, Anne. Guide pratique de gestion financière des communes. Bruxelles: CIACO, 1986.

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47

Auditor-General, Victoria Office of the. Management of concessions by the Department of Human Services. Melbourne, Vic: Victorian Government Printer, 2010.

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48

United States. Congress. House. Committee on Government Reform and Oversight. Subcommittee on the District of Columbia. Financial control boards: Hearing before the Subcommittee on the District of Columbia of the Committee on Government Reform and Oversight, House of Representatives, One Hundred Fourth Congress, first session, March 8, 1995. Washington: U.S. G.P.O., 1995.

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49

author, Hodges Ron 1953, ed. Public sector accounting and budgeting for non-specialists. ew York, NY: Palgrave Macmillan Education, 2015.

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50

Castro, José Nilo de. Julgamento das contas municipais. 3rd ed. Belo Horizonte: Del Rey, 2003.

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