Why governments should produce balance sheets (Record no. 22917)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01513naa a2200169uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 7030120160323 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211162727.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 070301s2007 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 | MELLOR, Thuy |
| 9 (RLIN) | 31378 |
| 245 10 - TITLE STATEMENT | |
| Title | Why governments should produce balance sheets |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Oxford : |
| Name of publisher, distributor, etc. | Blackwell Publishers Limited, |
| Date of publication, distribution, etc. | March 1996 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | This contribution to a controversy argues that accrual reporting at the whole of government level is appropriate and necessary as it provides a full picture of a government's financial position, discloses the impact of policy over the loger term (and therefore the sharing of the burdens between current and futute taxpayers), focuses the attention of governments and public sector managers on the management of total resources and obligations and introduces discipline in financial reporting and therefore ensuring the integrity of the reported information. Yet, accrual reporting, wheter at the whole of government level or individual agency level, will not bring about changes of behaviour necessary to realise the full benefits of financial and other management reforms unless it is complemented by an accrual planning and budgeting regimr to ensure that financial performance is planned and assessed on the same basis |
| 773 08 - HOST ITEM ENTRY | |
| Title | Australian Journal of Public Administration |
| Related parts | 55, 1, p. 78-81 |
| Place, publisher, and date of publication | Oxford : Blackwell Publishers Limited, March 1996 |
| International Standard Serial Number | ISSN 0313-6647 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20070301 |
| Operator's initials, OID (RLIN) | 2016^b |
| Cataloger's initials, CIN (RLIN) | Carolina |
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