Accrual accounting in government: Is fund accounting still relevant?

The main purpose of public sector accounting is to act as the trustee to protect and manage public moneys and discharge accountability.Fund Accounting is used as the rational response to serve as a reliable control technique for such purposes.With the emphasis of accrual accounting which is more rel...

詳細記述

保存先:
書誌詳細
主要な著者: Salleh, Kalsom, Ab Aziz, Rozainun, Abu Bakar, Y. Nurli
フォーマット: Conference or Workshop Item
言語:English
出版事項: Elsevier Ltd. 2014
主題:
オンライン・アクセス:http://repo.uum.edu.my/13376/1/23.pdf
http://repo.uum.edu.my/13376/
http://dx.doi.org/10.1016/j.sbspro.2014.11.065
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