has narrower
sub property of: narrowerTransitive
definition: Relates a concept to a concept that is more specific in meaning.
comment: Narrower concepts are typically rendered as children in a concept hierarchy (tree).

has narrower match
sub property of: has narrower
sub property of: mappingRelation
definition: skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes.

Cameral accounting
type: Descriptor
label: Kameralistik @de
label: Kameralistische Buchführung @de
label: Administrative cameralistics
type: Concept
related: Public accounting

Budget law
type: Descriptor
label: Haushaltsrecht @de
label: Haushaltsgrundsätzegesetz @de
label: Bundeshaushaltsordnung @de
type: Concept
related: Public accounting

Governmental accounting

Public accounting
type: Descriptor
preferred label: Öffentliches Rechnungswesen @de
label: Public-sector accounting
label: Government accounting
label: Staatliches Rechnungswesen @de
label: Öffentliche Rechnungslegung @de
has narrower match: European Public Sector Accounting Standards
has narrower match: Kameralistik
is part of: STW Thesaurus for Economics
related: Cameral accounting
related: Public internal financial control
related: Budget law
type: Concept
is in scheme: STW Thesaurus for Economics
broader: V.09.03 Public Budget
broader: Accounting
broader: W.22.02 Public management
gvkppn: 091381142
narrower: Municipal accounting
narrower: IPSAS

European Public Sector Accounting Standards
label: EPSAS @de
broad match: Public accounting

Kameralistik
label: Kameralistische Buchführung @de
broad match: Public accounting

public accounting
label: öffentliches Rechnungswesen @de
label: public service accounting

Öffentliches Rechnungswesen

governmental accounting
label: Staatliches Rechnungswesen @de
label: Öffentliche Rechnungslegung @de
label: public accounting
label: government accounting
label: öffentliches Rechnungswesen @de
label: public auditing and accounting

Public internal financial control
type: Descriptor
label: Öffentliche Finanzkontrolle @de
label: Public budget control
label: Rechnungsprüfung der öffentlichen Finanzen @de
label: Haushaltskontrolle @de
label: Finanzkontrolle @de
label: Fiscal control
label: Subventionskontrolle @de
label: Public expenditure control
label: Parlamentarische Finanzkontrolle @de
type: Concept
related: Public accounting

V.09.03 Public Budget
type: Concept
preferred label: V.09.03 Öffentlicher Haushalt @de
label: Public Budget
label: Öffentlicher Haushalt @de
type: Thsys
narrower: Public accounting
notation: V.09.03

Accounting
type: Descriptor
label: Externe Rechnungslegung @de
label: Rechnungswesen @de
label: Management accounting
label: Betriebliches Rechnungswesen @de
label: Managerial accounting
label: Financial accounting
label: Betriebswirtschaftliches Rechnungswesen @de
label: Accountancy
label: Rechnungslegung @de
label: Financial reporting
label: Finanzberichterstattung @de
type: Concept
narrower: Public accounting

W.22.02 Public management
type: Concept
narrower: Public accounting
preferred label: W.22.02 Public Management @de
notation: W.22.02
label: Public Management @de
label: Public management
type: Thsys

Municipal accounting
type: Descriptor
label: Neues kommunales Finanzmanagement @de
label: Neues kommunales Rechnungswesen @de
label: Kommunales Rechnungswesen @de
label: Local government accounting
broader: Public accounting
type: Concept

IPSAS
type: Descriptor
label: Internationale Rechnungslegungsstandards für die öffentliche Verwaltung @de
label: International Public Sector Accounting Standards
type: Concept
broader: Public accounting

has broader
sub property of: broaderTransitive
definition: Relates a concept to a concept that is more general in meaning.
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree).

alternative label
sub property of: label
definition: An alternative lexical label for a resource.
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:altLabel is the class of RDF plain literals.

has exact match
sub property of: closeMatch
definition: skos:exactMatch is used to link two concepts, indicating a high degree of confidence that the concepts can be used interchangeably across a wide range of information retrieval applications. skos:exactMatch is a transitive property, and is a sub-property of skos:closeMatch.
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.

preferred label
sub property of: label
definition: The preferred lexical label for a resource, in a given language.
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:prefLabel is the class of RDF plain literals.
comment: A resource has no more than one value of skos:prefLabel per language tag.

has related
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.
comment: skos:related is disjoint with skos:broaderTransitive

Descriptor
type: Class

is in scheme
definition: Relates a resource (for example a concept) to a concept scheme in which it is included.

STW Thesaurus for Economics
type: Dataset
label: Standard-Thesaurus Wirtschaft @de
type: ConceptScheme

Concept
type: Class