Traditionally, the financial balance of public sector economic entities has been determined
by balanced budgets and cash‐based or modified cash‐based budgetary accounting. Since …

Cameral accounting was developed as early as the 16th century onwards in order to
contribute to increased control of public money. Such a control demand does not seem to be …

Comparative International Governmental Accounting Research (CIGAR) has been carried
out for some twelve years. CIGAR research is, however, generally unfamiliar to researchers …

This paper discusses about the implementation of governmental accounting to initiate good
governance government at the government of North Sulawesi Province. This paper initially …

This study explores the effects of governance structure and contracting out on municipal
audit costs. There is economy of scale, asymmetric information and human asset specificity …

The most thoroughly debated format issue in designing a cash flow statement for a business
enterprise concerns use ofthe direct or indirectmethod when reporting cash from operating …

Some government standard setting bodies are adopting or have adopted full accrual
accounting. As part of this process, standard setters must define the elements to be used in …

Historically the accounting models applied in the governmental and business sectors differ
strongly. This difference is due to the fact that there are differences between governmental …

This chapter discusses histories of the intertwining of accounting and the state, focusing on
entities that make up the state. The use of accounting by the state in social institutions is …

En la última década, muchos gobiernos locales europeos han introducido reformas en sus
sistemas contables respondiendo a una necesidad creciente de información y puede …