Milinkovic, Deborah; Hurley, Jeremiah; Sweetman, Arthur; … - In: Journal of Public Budgeting, Accounting & Financial … 33 (2020) 4, pp. 409-426
Purpose: This paper analyzes two types of potential intangible public-sector assets for consideration by public-sector accounting boards. Government investments in health and social programs can create two potential intangible assets: the intangible infrastructure used to deliver the health or...