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The transition from cash to accrual accounting is said to change a government's perception of its budget quite fundamentally. Although an exorbitant number of governments have reformed the mode of accounting at high costs in past years, reliable empirical evidence of consequences on their...
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. Key challenges could be systematized in following: the use of big data in accounting and reporting, cloud computing and … moving toward reporting on a daily basis, difference on the way of preparing business and strategic plans, implementation of …
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