Accrual-based accounting system versus cash-based accounting: An empirical study in municipality organization
نویسندگان
چکیده
منابع مشابه
financial management reforms in the health sector: a comparative study between cash-based and accrual-based accounting systems
conclusions there are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. results developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, ...
متن کاملFinancial Management Reforms in the Health Sector: A Comparative Study Between Cash-based and Accrual-based Accounting Systems
BACKGROUND Financial management and accounting reform in the public sectors was started in 2000. Moving from cash-based to accrual-based is considered as the key component of these reforms and adjustments in the public sector. Performing this reform in the health system is a part of a bigger reform under the new public management. OBJECTIVES The current study aimed to analyze the movement fro...
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INTRODUCTION Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impa...
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During the last decades, several countries worldwide have introduced financial management reforms, as an important part of the New Public Management (NPM) initiative at one or more levels of government sector, by either replacing or transforming their traditional budgetary cash accounting systems towards a business-like accrual accounting concept. Following the example of this upcoming manageri...
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ژورنال
عنوان ژورنال: Management science letters
سال: 2013
ISSN: 1923-9335,1923-9343
DOI: 10.5267/j.msl.2012.10.035