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 …

The introduction of Cost Accounting is in line with a process of administrative reforms, related to the reform of the … economic cost accounting for cost centers, introduced in Italy with the Legislative Decree 7 August 1997 n. 279, it is … addressed to detection, verification and cost monitoring, performance and results of administration.This accounting system makes …

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 …

This paper is aimed to review the public sector accounting research (PSAR). Through the review of the papers published … been reviewed including special issues of the renowned journal published on the public sector accounting (PSA). To conduct …

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 …