000			01436naa a2200181uu 4500
001			6012517085617
003			OSt
005			20190211160612.0
008			060125s2006 xx ||||gr |0|| 0 eng d
100	1		_aHEPWORTH, Noel _923158
245	1	0	_aPreconditions for Successful Implementation of Accrual Accounting in Central Government
260			_aOxford : _bBlackwell Publishing, _cJanuary 2003
520	3		_aA 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	0	8	_tPublic Money & Management _g23, 1, p. 37-44 _dOxford : Blackwell Publishing, January 2003 _xISSN 0954-0962 _w
942			_cS
998			_a20060125 _b1708^b _cAnaluiza
998			_a20060125 _b1709^b _cAnaluiza
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c14705 _d14705
041			_aeng