Accounting for what? : the value of accrual accounting to the public sector
- Paris : OECD, 1993
- 66 p.
- Public Management. Occasional Papers .
I - Synthesis report Introduction Accounting & reporting bases Why accrual accounting? Implementation: approach, conditions, risks Conclusions II - Country experiences Australia Iceland New Zealand United Kingdom United States
Setor Público Responsabilidade Administrativa Supervisão Controle Contábil Contabilidade Pública Austrália Nova Zelândia Reino Unido Estados Unidos