In this brief foreword, we comment on the nature and extent of the adoption of accrual accounting throughout the public sector of economies internationally, by focusing on two facets of this reform: (1) its self-evident nature and (2) the problematic nature of its implementation.
I., L., Mussari, R., G., P. (2009). On adoption of accrual accounting in the public sector: a self-evident and problematic reform. EUROPEAN ACCOUNTING REVIEW, 18(4), 719-723 [10.1080/09638180903334960].
On adoption of accrual accounting in the public sector: a self-evident and problematic reform
MUSSARI, RICCARDO;
2009-01-01
Abstract
In this brief foreword, we comment on the nature and extent of the adoption of accrual accounting throughout the public sector of economies internationally, by focusing on two facets of this reform: (1) its self-evident nature and (2) the problematic nature of its implementation.
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