their financial accounting system can be noticed. The asymmetry of these systems is also present, resulting from … organization and specific services, which implies a close link between the financial accounting system and the specialized … information provided by accounting information system stakeholders. …

fraud are developing every year. Thus, the introduction of computerized accounting has created the opportunities to conduct …

, their accounting system differs from the one used by business enterprises, and its development moves towards greater … of the public sector's accounting system over the implementation of the accrual-based accounting in order to reach … results. Accrual accounting provides a comprehensive view of a government's assets and liabilities, and of its financial …

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 … accounting reform based on econometric analyses seems to be emerging. …

The aim of the research is to examine and evaluate the accounting information disclosure quality of the non … an impact on the accounting information disclosure quality. Although the question of Lithuania public sector accounting … information disclosure quality has been relevant since the Public Sector Accounting and Financial Reporting Reform in 2010, this …

The research aims to examine and evaluate the accounting information disclosure (AID) quality of the non … is created. Based on the national accounting standards' legal requirements, the original checklists were structured, and …