The paper stems from an interest in local government budgeting reforms in less developed countries especially Uganda. The paper questions the beliefs that aid agencies induced reform measures such as PB eventually will lead to better resource allocations, services and economic development. The paper rep...
Financial management in local government is changing rapidly, often at the behest of central government. The finance professionals within local authorities have their own contribution to make to this debate. One reform which has been developed largely within the profession is CIPFA's proposals for ...
Financial management in local government is changing rapidly, often at the behest of central government. The finance professionals within local authorities have their own contribution to make to this debate. One reform which has been developed largely within the profession is CIPFA's proposals for cap...
Direct Service Organizations (DSOs) are part of the local authority but have to compete with private sector organizations for the delivery of services. The concept, introduced in 1980, is now being extended across other local government services in the UK, with the phased introduction of ...
reporting for state and local governments, the federal government, and not-for-profit organizations 1-4 Learning Objectives (Cont’d) Explain the minimum requirements for general purpose external financial reporting of state and local governments and how they relate to comprehensive ...
Accounting for public policy. Power, professionals and politics in local government: David Rosenberg (Manchester: Manchester University Press, 1989). ISBN ... Objective:To analyze the application of accrual basis in the new hospital accounting system, so as to provide benefi-cial enlightenment for ...
local government; AAS 27; Australia The Public Sector Accounting Standards Board (PSASB) has developed accounting standards for the public sector in Australia. A procedural ‘due process’ has been developed to protect the openness, neutrality and independence of Australian standard-setting both in th...
The Federal Government is the world's largest user of automatic data processing (ADP) resources, incurring costs that have been estimated at over $10 billi... USGA Office 被引量: 70发表: 1979年 Designing Regulatory Institutions for Infrastructure-Lessons from Argentina In 1989, the Argentine gov...
Scope 1. This Standard shall be applied in accounting for, and in the disclosure of, government grants and in the disclosure of other forms of government assistance. 2. This Standard does not deal with: (a) the special problems arising in accounting for government grants in financial ...
(GASB) is an independent, non-political organization founded in 1984. The board's mission is to promote clear, consistent, transparent, and comparable financial reporting for state and local governments. TheFederal Accounting Standards Board (FASB)does the same for the federal government. Taxpayers,...