Accrual and cash principle in local authorities book-keeping system

F. Pica and S. Torre

Rivista economica del Mezzogiorno, 2008, issue 1, 83-102

Abstract: This paper aims at proving the uselessness of the double control on the accrual and the cash system, provided for Municipalities Budgets in Italy until 1995, and still in use because of the internal stability pact restrictions. Indeed, the accrual principle defines univocally the cash, even if with a delay of one year. If the system refers to what is really prominent, there is room for a better settlement of the programmatic aspects, that are the ones that, with regard to the South of Italy, are particularly important.

Keywords: Accrual; and; Municipalities; Budgets (search for similar items in EconPapers)
Date: 2008
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