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

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.

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