Preconditions for Successful Implementation of Accrual Accounting in Central Government

By N. Hepworth. 2003

134 citations recorded by the source corpus.

Subfields: Economics and Econometrics, Public Administration, Sociology and Political Science

View Paper: https://www.semanticscholar.org/paper/44535d8d54bcdbce7c21d1600e6434315196eefc

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Economics and Econometrics

1. J. Rommel
2. J. Christiaens
3. P. Adhikari

In Public Administration

1. J. Rommel
2. J. Christiaens
3. P. Adhikari

In Sociology and Political Science

1. J. Rommel
2. J. Christiaens

Citations in the corpus

• Accrual Accounting Reforms: Only for Businesslike (Parts of) Governments (2008, background): “However, Hepworth (2003) argues that a balance sheet merely has an effect on the budgetary process.”
• Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments (2013, background): “In this respect, the study underpins the view that accrual accounting reforms should e part of a broader public sector reform, and it should be ensured that the countries meet a series of preconditions prior to mbarking on a move towards accrual accounting (Hepworth, 2003; IFAC, 2011).”