corporatization and privatization of most state-owned enterprises, the shift from a cash-basis to an accrual-basis accounting system …

Accounting devices that artificially reduce the measured fiscal deficit can be analyzed as transactions involving … unrecognized assets and liabilities. Different accounting systems recognize different sets of assets and liabilities and are thus … vulnerable to different sets of devices. Some devices can be revealed by moving progressively from cash accounting to modified …

The paper considers the various procedures and practices relating to budgeting and accounting of foreign aid, and …

This paper presents a framework for planning the development of computerized government budgeting and accounting …

Accounting devices that artificially reduce the measured fiscal deficit can be analyzed as transactions involving … unrecognized assets and liabilities. Different accounting systems recognize different sets of assets and liabilities and are thus … vulnerable to different sets of devices. Some devices can be revealed by moving progressively from cash accounting to modified …

This paper reviews the role of accounting in budget system reform from the perspective of emerging economies who wish … New Public Management, have moved their accounting systems from a cash to an accrual basis, this paper argues that given … reforms. Moreover, while recognizing that accrual accounting does support public expenditure management best practices, it is …

used in Africa. The main differences are in budget execution and government accounting. In both francophone and anglophone …

have been projects to computerize government accounting and payment operations, by introducing government financial …