Budget function classification : agency spending and personnel levels for fiscal years 1994 and 1995 : fact sheet for the Chairman, Committee on Governmental Affairs, U.S. Senate /

"B-260508"--P. [1].

Strong internal controls at service delivery level will help prevent CETA-type fraud and abuse in Job Training Partnership Act programs : report to Senator Sam Nunn, ranking minority member, Permanent Subcommittee on Investigations, Senate Committee on Governmental Affairs /

"B-215774"--Preliminary p.

Federal employees' health plans : premium growth and OPM's role in negotiating benefits : report to the Subcommittee on International Security, Proliferation, and Federal Services, Committee on Governmental Affairs, U.S. Senate /

"GAO-03-236."

Human capital : opportunities to improve federal continuity planning guidance : report to the Chairman, Subcommittee on Oversight of Government Management, the Federal Workforce, and the District of Columbia, Committee on Governmental Affairs, U.S. Senate /

"GAO-04-384."

Budgeting and accounting : hearings ... Eighty-fourth Congress, second session, on s. 3362, S. 3199, S. 2480, and S. 2369, ...

Pt. 2 has subtitle: "Session on S. 3897, a bill to improve governmental budgeting and accounting methods and procedures."

Acquisition workforce : status of agency efforts to address future needs : report to Senate Committee on Governmental Affairs /

"GAO-03-55."

Management reform : status of agency reinvention lab efforts : report to the Senate Committee on Governmental Affairs and the House Committee on Government Reform and Oversight /

"GAO/GGD-96-69."

Employee involvement : issues for agencies to consider in designing and implementing programs : report to the Ranking Minority Member, Subcommittee on Federal Services, Post Office, and Civil Service, Committee on Governmental Affairs, U.S. Senate /

"May 1988."

Energy management : DOE actions to improve oversight of contractors' subcontracting practices : report to the Chairman, Committee on Governmental Affairs, U.S. Senate /

"B-245444"--P. 1.

Civil service reform : development of 1978 civil service reform proposals : transcript of a seminar held jointly by GAO and the Senate Governmental Affairs Subcommittee on Federal Services, Post Office, and Civil Service on March 31, 1988 /

"GAO/GGD-89-18."

Functionality of the approach of hierarchical analysis in the full cost accounting in the IRP of a metropolitan airport

This work shows the application of the analytic hierarchy process (AHP) in the full cost accounting (FCA) within the integrated resource planning (IRP) process. For this purpose, a pioneer case was developed and different energy solutions of supply and demand for a metropolitan airport (Congonhas) were considered [Moreira, E.M., 2005. Modelamento energetico para o desenvolvimento limpo de aeroporto metropolitano baseado na filosofia do PIR-O caso da metropole de Sao Paulo. Dissertacao de mestrado, GEPEA/USP]. These solutions were compared and analyzed utilizing the software solution ""Decision Lens"" that implements the AHP. The final part of this work has a classification of resources that can be considered to be the initial target as energy resources, thus facilitating the restraints of the IRP of the airport and setting parameters aiming at sustainable development. (C) 2007 Elsevier Ltd. All rights reserved.

Does management accounting play role in planning process?

This study examines the relationship between management accounting and planning profiles in Brazilian companies. The main goal is to understand the consequences of not including a fully structured management accounting scheme in the planning process. The authors conducted a field research among medium and large-sized companies, using a probabilistic sample from a population of 2281 companies. Using analytic hierarchy process (AHP) and statistical cluster analysis, the authors grouped the entities` strategic budget planning processes into five profiles, after which the authors applied statistical tests to assess the five clusters. The study concludes that poor or fully implemented strategic and budget-planning processes relate to the management accounting profiles of the Brazilian organizations studied. (C) 2009 Elsevier Inc. All rights reserved.

Analysis of Approaches to Controllership in Mater`s Thesis from Post-graduate Programs in Accounting Sciences

The objective of the Study is to analyze approaches in master`s thesis in Brazilian Post-Graduate Programs in Accounting Sciences in relation to Controllership, in terms of their conceptual, procedural and organizational aspects, as proposed by Borinelli (2006). The research is descriptive and it uses a quantitative approach. The sample consists of 26 master`s thesis which have the word ""Controllership"" in their titles. Resulting from analysis, in Perspective I (conceptual aspects), in which the elements of definition, object of study and relationship with other sciences were referenced, consensus among authors of the master`s thesis was not verified. In Perspective II (procedural aspects), which deals with activities and functions of Controllership by means of how they materialize as areas of knowledge within organizations, it was observed that the approach in the master`s thesis is quite differentiated in terms of the scope of activities. In relation to Perspective III (organizational aspects), there is also no consensus about what constitutes typical Controllership activities, but master`s thesis do include in the definition of Controllership the idea that it is a service or function of information. It was concluded that the approach to controllership, in terms of its conceptual, procedural and organizational aspects is similar to the elements proposed by Borinelli (2006).