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Government Accounting: An Assessment of Theory, Purposes and Standards

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  • James L. Chan

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  • James L. Chan, 2003. "Government Accounting: An Assessment of Theory, Purposes and Standards," Public Money & Management, Chartered Institute of Public Finance and Accountancy, vol. 23(1), pages 13-20, January.
  • Handle: RePEc:bla:pmomgt:v:23:y:2003:i:1:p:13-20
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    Cited by:

    1. repec:eee:crpeac:v:25:y:2014:i:4:p:388-408 is not listed on IDEAS
    2. Wioletta Mierzejewska, 2016. "STRATEGIES AND STRUCTURES OF POLISH SMEs," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    3. Mari Kobayashi & Kiyoshi Yamamoto & Keiko Ishikawa, 2016. "The Usefulness of Accrual Information in Non-mandatory Environments: The Case of Japanese Local Government," Australian Accounting Review, CPA Australia, vol. 26(2), pages 153-161, June.
    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 & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(2), pages 217-235, May.
    5. Biondi Yuri & Soverchia Michela, 2014. "Accounting Rules for the European Communities: A Theoretical Analysis," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(3), pages 1-36, December.
    6. Biondi, Yuri, 2008. "De Charybde de la comptabilité de caisse en Scylla de la comptabilité patrimoniale," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 3.
    7. Sour, Laura, 2008. "Cuáles son los resultados del Presupuesto por Resultados
      [What the results of the Budget by Results Have Been]
      ," MPRA Paper 50456, University Library of Munich, Germany.
    8. Antonella Paolini & Michela Soverchia, 2013. "Le università statali italiane verso la contabilità economico-patrimoniale ed il controllo di gestione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(3), pages 77-98.
    9. 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.
    10. Andrei-Razvan Crisan & Cristina Silvia Nistor & Adriana Tiron-Tudor & Tudor Oprisor, 2016. "Ipsas Implementation And Perspectives For Epsas Implementation At The European Union Local Government Levels," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    11. Nicolae Marinescu, 2016. "Spillover Effects From Foreign Direct Investment To Local Smes. An Empirical Study," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    12. 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.
    13. Bercea Oana Bianca & Laura Bacali & Elena-Simina Lakatos, 2016. "Public Marketing: A Strategic Tool for Social Economy," Review of Applied Socio-Economic Research, Pro Global Science Association, vol. 11(1), pages 13-21, June.
    14. Luciano Marchi & Stefano Marasca & Marco Giuliani, 2013. "Valutare la ricerca nella prospettiva europea e internazionale: prime riflessioni," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(3), pages 99-113.
    15. 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.
    16. 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, July.
    17. World Bank, 2003. "Nicaragua: Country Financial Accountability Assessment," World Bank Other Operational Studies 14591, The World Bank.
    18. Mark Christensen, 2007. "What We Might Know (But Aren't Sure) About Public-Sector Accrual Accounting," Australian Accounting Review, CPA Australia, vol. 17(41), pages 51-65, March.
    19. Oana Adriana Gica & Cristina Ioana Balint, 2016. "Tourism Globalization. The Case Of Romania," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    20. Chandrasiri Abeysinghe & Dinushika Samanthi, 2016. "Accrual Basis and Political Interest in Public Sector Accounting. The Case of a Municipal Council in Sri Lanka," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(3), pages 58-68, July.
    21. repec:eee:crpeac:v:25:y:2014:i:4:p:339-367 is not listed on IDEAS
    22. 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 in
      ," MPRA Paper 50457, University Library of Munich, Germany.
    23. 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.
    24. Kristýna Havlová, 2016. "IFRS vs. CAL: summary of practical knowledge and identification of research questions," Ekonomika a Management, University of Economics, Prague, vol. 2016(2).

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