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Resource Accounting and Budgeting—Where are we Now?

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  • Andrew Likierman

Abstract

The project to introduce Resource Accounting and Budgeting (RAB) into central government is now at about the half-way stage and this article sets out how it is progressing. For those who are newcomers to this field, the figure overleaf gives the outline details of RAB. More detailed information is available in a wide variety of official publications, a selection of which is included in the bibliography.

Suggested Citation

  • Andrew Likierman, 1998. "Resource Accounting and Budgeting—Where are we Now?," Public Money & Management, Taylor & Francis Journals, vol. 18(2), pages 17-20, April.
  • Handle: RePEc:taf:pubmmg:v:18:y:1998:i:2:p:17-20
    DOI: 10.1111/1467-9302.00110
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    Cited by:

    1. Rowan Jones, 2003. "Measuring and Reporting The Nation's Finances: Statistics and Accounting," Public Money & Management, Taylor & Francis Journals, vol. 23(1), pages 21-28, January.
    2. Sheila Ellwood, 2003. "Bridging the GAAP across the UK public sector," Accounting and Business Research, Taylor & Francis Journals, vol. 33(2), pages 105-121.
    3. Sheila Ellwood & Sue Newbury, 2006. "A bridge too far: a common conceptual framework for commercial and public benefit entities," Accounting and Business Research, Taylor & Francis Journals, vol. 36(1), pages 19-32.
    4. Hyndman, Noel & Liguori, Mariannunziata & Meyer, Renate E. & Polzer, Tobias & Rota, Silvia & Seiwald, Johann, 2014. "The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 388-408.

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