Results 261 to 270 of about 1,171,502 (308)
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Fundamentals of Governmental Accounting (Book).

The Accounting Review, 1951
Reviews the book "Fundamentals of Governmental Accounting," 2nd ed., by Lloyd Morey and Robert P.Hackett.
Arthur M. Cannon, Arthur N. Lorig
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The Discourse of Governmental Accounting and Auditing

Public Budgeting & Finance, 2005
An overview is presented of the discourse during the past 25 years about governmental accounting and auditing. To discuss the nature of discourse, 975 abstracts were reviewed from applied and scholarly publications. To gain insight into the discourse, these abstracts are classified in various ways.
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International Governmental Accounting Research

2009
Since the 1980s, governmental accounting in many (western industrialised) countries has undergone fundamental changes, most importantly the introduction of accrual accounting at some or all levels of government. This required an adaptation of the relevant accounting standards set by law, by standard setting bodies or by standard setting advisory bodies.
openaire   +1 more source

SUGGESTED IMPROVEMENTS IN GOVERNMENTAL ACCOUNTING.

The Accounting Review, 1963
Abstract The article presents suggestions by the author for improvements in governmental accounting. The author suggests that the accounting staff should be alert to possible savings in costs and improvements in its accounting and reporting, it should even be ready to eliminate procedures if the resulting information is not worth the ...
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TENTATIVE STATEMENT ON GOVERNMENTAL ACCOUNTING.

The Accounting Review, 1958
Abstract For too many years accounting by governmental bodies has been looked on as a necessary evil; one whose contribution was limited to a historical record of each transaction and to approving obligating documents when funds were available. Techniques of financial control have only recently been used to any extent.
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INTERRELATIONSHIPS IN GOVERNMENTAL ACCOUNTING THEORY.

The Accounting Review, 1951
Abstract The article discusses interrelationships in governmental accounting theory. In governmental accounting, a fund is composed of a group of related assets and equities. The relationship between the items in the grouping is the common purpose for which the assets are destined.
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Trends in development of governmental accounting

2011
U državnom računovodstvu različitih zemalja postoje značajne razlike čime je znatno otežana njihova usporedivost. Trendovi u razvoju državnog računovodstva i financijskog izvještavanja subjekata javnog sektora te budžetiranju ukazuju na proces harmonizacije na globalnoj razini pri čemu harmonizacija podrazumijeva ujednačenu primjenu računovodstvene ...
Dragija Kostić, Martina   +3 more
openaire  

Governmental accounting reforms at a time of crisis: the Italian governmental accounting harmonization

Journal of Public Budgeting, Accounting and Financial Management, 2021
Riccardo Mussari   +2 more
exaly  

Governmental Accountability

2016
Tammie Clary, Clifford McCue
openaire   +1 more source

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