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Accrual budgeting and defence funding : theory and simulations
Solomon, Binyam; Stone, Craig - In: Defence and peace economics 24 (2013) 3, pp. 211-227
Persistent link: https://www.econbiz.de/10009770160
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Federal financial reporting : analysis of accrual accounting and the budget
Teigen, Ronald L. - 1977
Persistent link: https://www.econbiz.de/10000425812
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Australian government budget balance numbers : the hybrid nature of public sector accrual accounting
Wines, Graeme L.; Scarborough, Helen - In: Accounting research journal 28 (2015) 2, pp. 120-142
Persistent link: https://www.econbiz.de/10011401607
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Whole of government accounting in New Zealand : a review of WGA financial reports from 1993 to 2010
Newberry, Susan - In: Abacus : a journal of accounting, finance and business … 47 (2011) 4, pp. 501-524
Persistent link: https://www.econbiz.de/10009408855
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The macro-fiscal role of the UK Whole of Government Account
Heald, David; Georgiou, George - In: Abacus : a journal of accounting, finance and business … 47 (2011) 4, pp. 446-476
Persistent link: https://www.econbiz.de/10009408861
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Why governments should use the government finance statistics accounting system
Barton, Allan D. - In: Abacus : a journal of accounting, finance and business … 47 (2011) 4, pp. 411-445
Persistent link: https://www.econbiz.de/10009408864
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Cui bono? : depicting the benefits of the new muncipal budgeting and accounting regime in Germany
Burth, Andreas; Hilgers, Dennis - In: Journal of business economics : JBE 84 (2014) 4, pp. 531-570
Persistent link: https://www.econbiz.de/10010354718
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The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants' identities
Becker, Sebastian D.; Jagalla, Tobias; Skærbæk, Peter - In: Critical perspectives on accounting : an international … 25 (2014) 4/5, pp. 324-338
Persistent link: https://www.econbiz.de/10010379930
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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
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The use of accrual accounting in New Zealand’s central government : second thoughts
Newberry, Susan - In: Accounting, Economics, and Law : AEL ; a convivium 4 (2014) 3, pp. 283-297
Persistent link: https://www.econbiz.de/10010474794