Chapter

Comparative Experience

S.K. Das

in Rethinking Public Accounting

Published in print July 2008 | ISBN: 9780195698336
Published online October 2012 | e-ISBN: 9780199080564 | DOI: http://dx.doi.org/10.1093/acprof:oso/9780195698336.003.0008
Comparative Experience

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This chapter discusses the gains offered by accrual accounting based on the experiences of the four countries. The gains are in the areas of: (a) devolution of authority and increased accountability; (b) provision of government services; (c) resource management; and (d) assessment of long-term effects of government policies.

Keywords: accrual accounting; public accounting; devolution of authority; accountability; government services provision; resource management; long-term effects of government policies

Chapter.  4281 words. 

Subjects: Indian Politics

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