IMPROVING THE PUBLIC ACCOUNTING SYSTEM MOVING FROM CASH TO ACCRUAL ACCOUNTING (II) Cover Image

IMPROVING THE PUBLIC ACCOUNTING SYSTEM MOVING FROM CASH TO ACCRUAL ACCOUNTING (II)
IMPROVING THE PUBLIC ACCOUNTING SYSTEM MOVING FROM CASH TO ACCRUAL ACCOUNTING (II)

Author(s): Corina Şerban (Boiceanu), Franca Stancu
Subject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: budget reform; public accrual accounting.

Summary/Abstract: Some important precondition for budget system reform required to move from traditional, centralized input-oriented system to more modern, devolved, performance based system are: obtaining an adequate level of Public expenditure management,, reorganizing government institutions to work in this new environment and providing a facilitating external environment. One of the most discussed tools for strengthening government performance is the upgrading the government accounting system from a cash to an accrual basis. This paper presents the role of accounting in budget system reform and the possible stages for moving to accrual accounting.

  • Issue Year: 19/2009
  • Issue No: 3
  • Page Range: 138-143
  • Page Count: 6
  • Language: English
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