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| Author: | Lapsely, I. Mussari, R. Paulsson, G. |
| Title: | On the adoption of accrual accounting in the public sector: a self-evident and problematic reform |
| Journal: | European Accounting Review
2009 : DEC, VOL. 18:4, p. 719-723 |
| Index terms: | accounting public sector reforms |
| Freeterms: | accrual accounting |
| Language: | eng |
| Abstract: | This brief foreword comments on the nature and extent of the adoption of accrual accounting throughout the public sector of economies internationally. It focuses on two facets of the reform: its self-evident nature and the problematic nature of its implementation. |
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