Arguments for introducing accrual based accounting in the public sector
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References listed on IDEAS
- Ecobici, Nicolae, 2008. "IPSAS versus National Norms on Public Institutions' Own Capitals," MPRA Paper 11228, University Library of Munich, Germany.
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- Daniela Georgieva, 2016. "The applicable base of the accountancy in the public sector," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 108-118.
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Keywordspublic sector; accrual-based accounting; public accountancy reform in Romania;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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