This review was conducted in Cote d'Ivoire with the goal of establishing the reference situation of the management and system of public finances, including procurement, and facilitating the monitoring of the impact of the reforms to improve the management and efficiency of public policies and...

The object of research is the public procurement system in terms of accounting for the processes of buying (selling) goods (works, services) using electronic communications. A problematic aspect of modern electronic public procurement platforms is the lack of information support for accounting,...

The second public expenditure management and financial accountability review (PEMFAR II) report provides analysis of the fiscal space outlook, a review of public expenditure management, including of the public investment management system, and assessments of the public financial management and...

A conceptual framework of accounting for the economics of non-business entities is developed and applied to the new French "accounting constitution" of governmental accounting. The concept of non-business entity is used to investigate the nature and role of non lucrative organizations within the...

This paper examines the norms and practices for infrastructure, art and heritage assets in six cities, across three European countries, to determine how the national norms of accrual accounting compared with each other, and with IPSAS, and how the practices in each city compared with the norms....