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Implementing accrual accounting in the public sector

Cavanagh, Joe; Flynn, Suzanne; Moretti, Delphine - 2016

This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note...

Persistent link: https://www.econbiz.de/10011552679

Special issue on accounting and auditing

Kirschenheiter, Michael T.; Simons, Dirk; Suijs, Jeroen - In: OR spectrum : quantitative approaches in management 33 (2011) 2, pp. 261-264

Persistent link: https://www.econbiz.de/10008937546

Special issue on accounting and auditing

Kirschenheiter, Michael T. (contributor) - 2010

Persistent link: https://www.econbiz.de/10008937848

CFO characteristics and opportunistic accounting choice in public sector organizations

Donatella, Pierre; Tagesson, Torbjörn - In: Journal of management & governance 25 (2021) 2, pp. 509-534

Persistent link: https://www.econbiz.de/10012547768

Reaping the benefits of two worlds : an explanatory study of the cash and the accrual accounting information roles in local governments

Cohen, Sandra; Kaimenakis, Nikolaos; Venieris, George J. - In: Journal of applied accounting research 14 (2013) 2, pp. 165-179

Persistent link: https://www.econbiz.de/10010127867

The limits of accrual accounting applied to public accounts : a French view

Milot, Jean-Paul - In: OECD journal on budgeting 21 (2021) 1, pp. 155-168

The French system of public accounts continues to function at its current state with little doubt. The gap between information provided on the one hand, and users’ vague expectations on the other however, is insistent and continues to widen. At its current state, the public accounts system is...

Persistent link: https://www.econbiz.de/10012522814