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Government Accounting: An Assessment of Theory, Purposes and Standards


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  • James L. Chan
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    Bibliographic Info

    Article provided by Chartered Institute of Public Finance and Accountancy in its journal Public Money and Management.

    Volume (Year): 23 (2003)
    Issue (Month): 1 (01)
    Pages: 13-20

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    Handle: RePEc:bla:pmomgt:v:23:y:2003:i:1:p:13-20

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    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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    Cited by:
    1. World Bank, 2003. "Nicaragua: Country Financial Accountability Assessment," World Bank Other Operational Studies 14591, The World Bank.
    2. Ciaran Connolly & Noel Hyndman, 2006. "The actual implementation of accruals accounting: Caveats from a case within the UK public sector," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(2), pages 272-290, February.
    3. Stamatiadis, Filippos & Eriotis, Nikolaos, 2011. "Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework," MPRA Paper 28816, University Library of Munich, Germany.
    4. Torbjörn Tagesson & Michelle Klugman & Maria Ekström, 2013. "What explains the extent and content of social disclosures in Swedish municipalities’ annual reports," Journal of Management and Governance, Springer, vol. 17(2), pages 217-235, May.
    5. Sour, Laura, 2011. "El Sistema de Contabilidad Gubernamental que mejorará la transparencia y la rendición de cuentas en México
      [The Government Accounting System that will improve the trasnparency and accountability
      ," MPRA Paper 50457, University Library of Munich, Germany.
    6. Sheila Ellwood & Susan Newberry, 2007. "Public sector accrual accounting: institutionalising neo-liberal principles?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(4), pages 549-573, June.
    7. Mitu Ina & Tiron Tudor Adriana, 2013. "Public Sector Combinations: A New Challenge For Ipsasb," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 540-549, December.
    8. J. Christiaens & C. Vanhee & F. Manes-Rossi & N. Aversano, 2013. "The Effect of IPSAS on Reforming Governmental Financial Reporting: an International Comparison," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 13/845, Ghent University, Faculty of Economics and Business Administration.


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