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...

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书目详细资料
Main Authors: Salleh, Kalsom, Ab Aziz, Rozainun, Abu Bakar, Y. Nurli
格式: Conference or Workshop Item
语言:English
出版: Elsevier Ltd. 2014
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在线阅读: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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