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Public sector accounting

Jones, Rowan - 2010 - 6th ed.

Persistent link: https://www.econbiz.de/10003918313

Budgetary accounting in national governments : Anglo versus American accounting

Jones, Rowan H. - In: Financial accountability & management : in governments, … 28 (2012) 3, pp. 286-305

Persistent link: https://www.econbiz.de/10009614146

Budget Control and Fund Accounting

Popovcic Avric, Snezana - 2014

accounting concept. Although its implementation has a long history in the USA and other developed countries, developing countries …In this paper the authors analyse implementation of the fund accounting concept in the process of managing non …

Persistent link: https://www.econbiz.de/10013044852

The Effect of Transparency and Utilization of Regional Financial Accounting Information Systems on Budget Management Accountability in Gowa Regional Government

Nur Maghfirah, Rahmi - 2021

of regional financial accounting information systems on budget management accountability. This study uses a quantitative … regional financial accounting information systems has a positive and significant effect on accountability for budget management …

Persistent link: https://www.econbiz.de/10013246417

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