000			01513naa a2200169uu 4500
001			7030120160323
003			OSt
005			20190211162727.0
008			070301s2007 xx ||||gr |0|| 0 eng d
100	1		_aMELLOR, Thuy _931378
245	1	0	_aWhy governments should produce balance sheets
260			_aOxford : _bBlackwell Publishers Limited, _cMarch 1996
520	3		_aThis 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	0	8	_tAustralian Journal of Public Administration _g55, 1, p. 78-81 _dOxford : Blackwell Publishers Limited, March 1996 _xISSN 0313-6647 _w
942			_cS
998			_a20070301 _b2016^b _cCarolina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c22917 _d22917
041			_aeng