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Over the past decade, the world has witnessed a significant transformation in the role of the private sector in economic development and job creation. As more and more countries have adopted market-based approaches to economic policy, there has been an increasing awareness of the importance of...
Persistent link: https://www.econbiz.de/10012441211
Public procurement – the purchase of goods and services by governments and state-owned enterprises – accounts for about 15 per cent of GDP in OECD countries and is highly exposed to corruption. Both public and private actors in the procurement process may be tempted to divert goods and...
Persistent link: https://www.econbiz.de/10012447585
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moving away from pure cash accounting toward accrual accounting to improve transparency and accountability and better inform … fiscal decision making. This study reviews and compares accounting and budgeting practices at the national government level …
Persistent link: https://www.econbiz.de/10012447427
Persistent link: https://www.econbiz.de/10011812922