The Czech Republic has recently introduced and implemented public sector accounting reform. The aim of the reform was …, intended to bring public sector accounting and public financial management closer to private sector practices that, from their … point of view, fulfil the reform goals previously mentioned. After a few years of functioning in this new accounting …

This study is about the perception of Auditors, Accountants and Accounting Academics to the plan by the Nigerian … government to introduce the accrual system of accounting in its public sector. A cross sectional survey research design was … the fact that Auditors, Accountants and Accounting Academics welcome the proposed introduction of accrual accounting in …

Purpose - The purpose of this paper is to review and critique the field of public sector accounting research. Many … and critique of public sector accounting articles published in the selected journals from 1992 to 2006. From this, a …/jurisdiction indicated that the majority of research was organisationally based. Finally, when the various functional types of accounting are …

Public sector accounting is the system of accounting that involves recording and maintenance of books of accounts by … different from each other. So it is not possible to record their transactions as per single accounting standard. Hence, it is … necessary to have different accounting standards applicable to these organisations individually. Government accounts must be …

implement accrual accounting and financial reporting as the basis for their reformed financial management architectures. This … where accrual accounting and financial reporting has already been implemented within the public sector is providing a new … avenue for research in this area. This paper reviews both the previous debates surrounding the adoption of accrual accounting …

The Czech Republic has recently introduced and implemented public sector accounting reform. The aim of the reform was …, intended to bring public sector accounting and public financial management closer to private sector practices that, from their … point of view, fulfil the reform goals previously mentioned. After a few years of functioning in this new accounting …

Most specialists believe that there is no Enterprise Resource Planning without any financial and accounting information … in the operations they administer in these systems. A financial-accounting pattern gathers and strengthens information … centralized in such a financial-accounting pattern, therefore providing the support for various reports. The word integration is …