Resource Accounting and Executive Agencies

Maurice Pendlebury and Yusuf Karbhari

Public Money & Management, 1998, vol. 18, issue 2, 29-33

Abstract: Executive agencies have had several years’ experience of the introduction and development of accruals based accounting systems. Senior agency managers therefore provide an authoritative source of information on the problems that could follow from introducing it more widely across government. A survey of senior managers revealed that, despite major improvements in accounting information systems, agencies still face difficulties in implementing accruals accounting. Government departments also seem unlikely to accept easily the switch from cash accounting to accruals accounting without extensive training. The effort and resources required for this should not be underestimated.

Date: 1998
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DOI: 10.1111/1467-9302.00112

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