Reservations about governments producing balance sheets (Record no. 22924)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01773naa a2200169uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 7030216163523 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211162728.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 070302s2007 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 | CONN, Neil |
| 9 (RLIN) | 31390 |
| 245 10 - TITLE STATEMENT | |
| Title | Reservations about governments producing 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. | There are, in my view, exaggerated expectations of the benefits to flow from the widespread adoption of accrual accounting by general government agencies. These benefits are said to include:more accurate measurement of costs and revenues; a greater focus on outputs rather than inputs; a more efficient and effective use of scarce resources; a better indication of the sustainability of government policy;improved accountability by governments to their constituents; better financial management by public service managers; greater comparability of management performance between jurisdictions; and a complete coverage of all relevant transactions and stocks. In theory, this breathtaking range of achievements is expected to flow from a simple change in the timing of recording of trasactions, from the point at which cash changes hands to the point at which an event accurs which eventually leads to cash changing hands. (More is said on this simplifying proposition later, under the heading 'The narrow issue'). In reality, the term 'accrual accounting' has become code for a much wider-ranging set of changes, and this brief paper comments sceptically on a number of them |
| 773 08 - HOST ITEM ENTRY | |
| Title | Australian Journal of Public Administration |
| Related parts | 55, 1, p. 82-85 |
| 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) | |
| -- | 20070302 |
| Operator's initials, OID (RLIN) | 1616^b |
| Cataloger's initials, CIN (RLIN) | Carolina |
No items available.
