Government Accounting in India

S.K. Das

in Rethinking Public Accounting

Published in print July 2008 | ISBN: 9780195698336
Published online October 2012 | e-ISBN: 9780199080564 | DOI:
Government Accounting in India

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This chapter looks at the cash accounting system in the Indian government to determine how it has worked, and in particular, how it has responded to the challenge of change in the nature of accountability. Several shortcomings in the functioning of the accounting system in the Indian government are identified. These are: it does not help in management of assets and cash; it distorts the true cost of government; it concentrates on control of inputs purchased rather than the outputs produced and outcomes achieved; it does not address intergenerational equity issues; and it provides opportunities for fiscal trickery.

Keywords: cash accounting; public accounting; accountability; financial management; performance budgeting; classification of expenditure; parliamentary system; compiling accounts; expenditure and cash flow; performance

Chapter.  11236 words. 

Subjects: Indian Politics

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