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The actual implementation of accruals accounting: caveats from a case within the UK public sector

Authors :
Connolly, Ciaran
Hyndman, Noel
Source :
Accounting, Auditing and Accountability. Summer, 2006, Vol. 19 Issue 2, p272, 19 p.
Publication Year :
2006

Abstract

The pros and cons of implementation of accruals based resource accounting in United Kingdom's public sector are discussed based on a case study.

Details

Language :
English
ISSN :
09513574
Volume :
19
Issue :
2
Database :
Gale General OneFile
Journal :
Accounting, Auditing and Accountability
Publication Type :
Periodical
Accession number :
edsgcl.145071682