Purpose The purpose of this paper is to explain how public sector accounting has changed and changing due governance development. Design/methodology/approach This conducts a traditional literature review based on selected studies in the fields accounting, administration management. aim diverse forms influence fate including accountability, performance measurement, budgeting reporting practices....

In the conditions of Russia's transition to market model economic management and global financial crisis, those entities, which have several business segments, successfully operate because they diversify their risks. this connection, order allocation segments estimation effectiveness becomes special urgency. scientific work, different approaches treatment concepts segment activity internal exte...