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Value-Based Management and Performance Measures: Cash Flow versus Accrual Accounting

Dieter Pfaff

in The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199260621
eISBN:
9780191601668
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199260621.003.0004
Subject:
Economics and Finance, Financial Economics

The objective is to reflect on the merits of accrual accounting in light of its various imperfections, and to provide some explanation for why we still have only a limited understanding of accruals. ... More


Performance Reporting: The Accounting Arrangements

S. K. DAS

in Building a World-Class Civil Service for Twenty-First Century India

Published in print:
2010
Published Online:
October 2012
ISBN:
9780198068662
eISBN:
9780199080465
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198068662.003.0009
Subject:
Political Science, Indian Politics

While institutional reforms would certainly lead results-orientation, they would also give rise to a new structure of accountabilities. What is needed is an accounting system that would reflect these ... More


Accrual Accounting in the Australian Government

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0004
Subject:
Political Science, Indian Politics

This chapter analyses the experience of the Australian government in converting to accrual accounting. The adoption of accrual reporting by governments in Australia represents an important step in ... More


Accrual Accounting in the Swedish Government

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0006
Subject:
Political Science, Indian Politics

This chapter analyses the experience of the Swedish government in converting to accrual accounting. The transition to accrual accounting in the Swedish government was achieved rather smoothly. One ... More


Implementation A Roadmap

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0010
Subject:
Political Science, Indian Politics

The experiences of the four countries and the Indian municipal bodies in the adoption of accrual accounting show that there should be adequate preparation before embarking on the actual conversion. ... More


Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

S.K. Das

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.001.0001
Subject:
Political Science, Indian Politics

This volume argues for reforms in India's public spending and accounting systems. According to the author, S.K. Das, it will help set performance standards and provide reliable information to monitor ... More


Government Accounting

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0001
Subject:
Political Science, Indian Politics

Most government accounts are on a cash basis. It means that money is brought to account when they are paid or received. Such an accounting regime is consistent with the arrangements whereby the ... More


Comparative Experience The Issues

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0007
Subject:
Political Science, Indian Politics

This chapter highlights the common issues that eased the process of adopting accrual accounting in New Zealand, Australia, the UK, and Sweden. First, government departments have certain assets not ... More


Comparative Experience: The Gains

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0008
Subject:
Political Science, Indian Politics

This chapter discusses the gains offered by accrual accounting based on the experiences of the four countries. The gains are in the areas of: (a) devolution of authority and increased accountability; ... More


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