000			01773naa a2200169uu 4500
001			7030216163523
003			OSt
005			20190211162728.0
008			070302s2007 xx ||||gr |0|| 0 eng d
100	1		_aCONN, Neil _931390
245	1	0	_aReservations about governments producing balance sheets
260			_aOxford : _bBlackwell Publishers Limited, _cMarch 1996
520	3		_aThere 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	0	8	_tAustralian Journal of Public Administration _g55, 1, p. 82-85 _dOxford : Blackwell Publishers Limited, March 1996 _xISSN 0313-6647 _w
942			_cS
998			_a20070302 _b1616^b _cCarolina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c22924 _d22924
041			_aeng