Measuring and Reporting The Nation's Finances: Statistics and Accounting
<title/> Measuring and reporting the nation's finances are based on government budgeting, national accounting and the accounting discipline, which are all fundamentally different. The nature and extent of these differences has rarely been made explicit. The most visible change in the accounting discipline in the second half of the 20th century was the emergence of codifications of accounting, with concomitant policy-making processes that allow for 'due process'. One result is that each codification is different within countries such as the UK and US, as well as between them. The codifications for government budgeting and national accounting are different again. The article offers some broad conclusions.
Year of publication: |
2003
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Authors: | Jones, Rowan |
Published in: |
Public Money & Management. - Taylor & Francis Journals, ISSN 0954-0962. - Vol. 23.2003, 1, p. 21-28
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Publisher: |
Taylor & Francis Journals |
Saved in:
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