This paper discusses in no technical terms the essential features of current governmental accounting standards and practices. Alleged weaknesses and proposed changes are briefly analyzed and the sources of difficulty in making changes are pointed out. Some major organized efforts to improve governmental ...
"Local government accounting standard-setting in Australia: Did constituents participate?" Financial Accountability & Management. 16: 32.Ryan, C., Dunstan, K., and Stanley, T., 2000, Local Government accounting Standard-Setting in Australia: Did Constituents Participate, Financial Accountability and ...
JournalofModernAccountingandAuditing,ISSN1548·6583 January2014,Vo1.10,No.1,32—46 秘LI§}{}Ng FromConsolidationtoSegmentReportinginLocalGovernment: AccountabilityNeeds,AccountingStandards,and theEffectonDecision. .Makers GiuseppeGrossi KristianstadUniversity,Kristianstad,Sweden ElisaMori UniversityofModena&Reggio...
This study aims to explore in depth how a new accounting standard considered capable of providing more accountable information implemented in local government in Indonesia. Mojokerto regency government is obliged to change cash-based accounting standard to become accrual-based. This study uses a qualitat...
The research was sponsored by the Government Accounting Standards Board under a grant from the Alfred P. Sloan Foundation. The goal of the research was to collect information about use of performance measures in local governments with extensive experience in using measurement to support decision-...
is to support the government’s efforts to combat corruption. The key feature of SAP is the introduction of double-entry accrual accounting and reporting systems adapted from recommendations of the International Federation of Accountants, the International Accounting Standards Committee, ...
A Second Edition of Trump: A Very Grim Indicator of Ever-Bigger Government Posted in Big Government, Bureaucrats, Donald Trump, Government Spending, Local government, Social Security, States, tagged Big Government, Bureaucrats, Donald Trump, Government Spending, Local government, Social Security, ...
across-the-board budget cuts, over bloated size of the local government, lack of technology advancement, increased number of unqualified staff resources and new accounting standards, poor internal control system, inadequate system to record account for and monitor spending in terms of legislated ...
DUTCH PRIVATE SECTOR AND LOCAL GOVERNMENT ACCOUNTING REGULATIONS: A COMPARISON. Discusses the history of the local-government-accounting regulation in the Netherlands. Importance of financial reporting; Comparison between private secto... Bac,Aad,D. - 《Journal of Public Budgeting Accounting & Financial...
Jones and Pendlebury (1992) have emphasised that "accounting is a purposive activity", i.e. it is "directed towards a specified end" and "must above all be useful". Lüder (1992) has shown that the existing cross-country variations in government accounting models stem from environmental press...