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Author:Aiken, B.
Title:Spent force
Journal:Financial management : the magazine from CIMA
2004 : APR, p. 22-23
Index terms:Accounting
Freeterms:Resource accounting and budgeting
Language:eng
Abstract:This article takes a look at the progress of resource accounting and budgeting (RAB). It was designed five years ago to bring the benefits of commercial accounting to the public sector. The writer warns of a potential lost opportunity: the chance to focus on managing resources to deliver outputs.
SCIMA record nr: 258699
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