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Preconditions for Successful Implementation of Accrual Accounting in Central Government

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  • Noel Hepworth
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    File URL: http://www.blackwell-synergy.com/doi/abs/10.1111/1467-9302.00339
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    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: 37-44

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    Handle: RePEc:bla:pmomgt:v:23:y:2003:i:1:p:37-44

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    Cited by:
    1. 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.
    2. J. Christiaens & P. Windels & S. Vanslembrouck, 2004. "Accounting and Management Reform in Local Authorities: A Tool for Evaluating Empirically the Outcomes," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 04/277, Ghent University, Faculty of Economics and Business Administration.
    3. Eriotis, Nikolaos & Stamatiadis, Filippos & Vasiliou, Dimitrios, 2011. "Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation," MPRA Paper 30246, University Library of Munich, Germany.
    4. 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.
    5. Jazmín Sánchez & David Pincay, 2013. "La Contabilidad Pública en América Latina y el Devengo en Ecuador," Analítika, Analítika - Revista de Análisis Estadístico/Journal of Statistical Analysis, vol. 6(2), pages 19-29, Diciembre.
    6. Mihaela Grubisic & Mustafa Nusinovic & Gorana Roje, 2009. "Towards Efficient Public Sector Asset Management," Financial Theory and Practice, Institute of Public Finance, vol. 33(3), pages 329-362.

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