Preconditions for Successful Implementation of Accrual Accounting in Central Government (Record no. 14705)
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fixed length control field | 01436naa a2200181uu 4500 |
001 - CONTROL NUMBER | |
control field | 6012517085617 |
003 - CONTROL NUMBER IDENTIFIER | |
control field | OSt |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20190211160612.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
fixed length control field | 060125s2006 xx ||||gr |0|| 0 eng d |
999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
041 ## - LANGUAGE CODE | |
Language code of text/sound track or separate title | eng |
100 1# - MAIN ENTRY--PERSONAL NAME | |
Personal name | HEPWORTH, Noel |
9 (RLIN) | 23158 |
245 10 - TITLE STATEMENT | |
Title | Preconditions for Successful Implementation of Accrual Accounting in Central Government |
260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
Place of publication, distribution, etc. | Oxford : |
Name of publisher, distributor, etc. | Blackwell Publishing, |
Date of publication, distribution, etc. | January 2003 |
520 3# - SUMMARY, ETC. | |
Summary, etc. | A number of national governments, including the UK, have successfully implemented a change to accrual accounting. But the change should not be regarded as an end in itself: it will not solve the problems that arise where inadequate cash accounting systems exist; it will not improve control or management where inadequate control and poor management exist; nor will it improve external audit or the legislature's control over the executive. Before this reform is introduced, cash accounting should be robust, control should be secure, external audit should be functioning well and the legislature should have an ability to call the executive to account. This article sets out preconditions that governments need to meet to ensure that the full benefits of accrual accounting are achieved |
773 08 - HOST ITEM ENTRY | |
Title | Public Money & Management |
Related parts | 23, 1, p. 37-44 |
Place, publisher, and date of publication | Oxford : Blackwell Publishing, January 2003 |
International Standard Serial Number | ISSN 0954-0962 |
Record control number | |
942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
Koha item type | Periódico |
998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
-- | 20060125 |
Operator's initials, OID (RLIN) | 1708^b |
Cataloger's initials, CIN (RLIN) | Analuiza |
998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
-- | 20060125 |
Operator's initials, OID (RLIN) | 1709^b |
Cataloger's initials, CIN (RLIN) | Analuiza |
No items available.