professionals involved in reforming the local government finance and accounting systems, that are trying hard to become a language … hand: budget and accounting. …

Although it is the only criminal offence stipulated by accounting law, forgery foreseen by article 43 of Accounting Law …

implementation of those decisions. Where accounting (management) enters? It is part of the total information, available to management …. It is important to recognize the partial role of accounting. Accounting is only a part of the complex set of information … and organizational structures. The role of accounting is to provide relevant financial information within those structures …