Matches in SemOpenAlex for { <https://semopenalex.org/work/W2004010997> ?p ?o ?g. }
Showing items 1 to 98 of
98
with 100 items per page.
- W2004010997 endingPage "44" @default.
- W2004010997 startingPage "37" @default.
- W2004010997 abstract "A number of national governments, including the UK, have successfully implemented a change to accrual accounting. But the change should not be regarded as an end in itself: it will not solve the problems that arise where inadequate cash accounting systems exist; it will not improve control or management where inadequate control and poor management exist; nor will it improve external audit or the legislature's control over the executive. Before this reform is introduced, cash accounting should be robust, control should be secure, external audit should be functioning well and the legislature should have an ability to call the executive to account. This article sets out preconditions that governments need to meet to ensure that the full benefits of accrual accounting are achieved." @default.
- W2004010997 created "2016-06-24" @default.
- W2004010997 creator A5007979973 @default.
- W2004010997 date "2003-01-01" @default.
- W2004010997 modified "2023-10-11" @default.
- W2004010997 title "Preconditions for Successful Implementation of Accrual Accounting in Central Government" @default.
- W2004010997 cites W2035505442 @default.
- W2004010997 cites W2068211487 @default.
- W2004010997 doi "https://doi.org/10.1111/1467-9302.00339" @default.
- W2004010997 hasPublicationYear "2003" @default.
- W2004010997 type Work @default.
- W2004010997 sameAs 2004010997 @default.
- W2004010997 citedByCount "96" @default.
- W2004010997 countsByYear W20040109972012 @default.
- W2004010997 countsByYear W20040109972013 @default.
- W2004010997 countsByYear W20040109972014 @default.
- W2004010997 countsByYear W20040109972015 @default.
- W2004010997 countsByYear W20040109972016 @default.
- W2004010997 countsByYear W20040109972017 @default.
- W2004010997 countsByYear W20040109972018 @default.
- W2004010997 countsByYear W20040109972019 @default.
- W2004010997 countsByYear W20040109972020 @default.
- W2004010997 countsByYear W20040109972021 @default.
- W2004010997 countsByYear W20040109972022 @default.
- W2004010997 countsByYear W20040109972023 @default.
- W2004010997 crossrefType "journal-article" @default.
- W2004010997 hasAuthorship W2004010997A5007979973 @default.
- W2004010997 hasConcept C10138342 @default.
- W2004010997 hasConcept C121955636 @default.
- W2004010997 hasConcept C128769094 @default.
- W2004010997 hasConcept C138885662 @default.
- W2004010997 hasConcept C144133560 @default.
- W2004010997 hasConcept C147007100 @default.
- W2004010997 hasConcept C162324750 @default.
- W2004010997 hasConcept C163428354 @default.
- W2004010997 hasConcept C163867264 @default.
- W2004010997 hasConcept C170856484 @default.
- W2004010997 hasConcept C17744445 @default.
- W2004010997 hasConcept C187736073 @default.
- W2004010997 hasConcept C199521495 @default.
- W2004010997 hasConcept C199539241 @default.
- W2004010997 hasConcept C24416426 @default.
- W2004010997 hasConcept C2775924081 @default.
- W2004010997 hasConcept C2778083465 @default.
- W2004010997 hasConcept C2778137410 @default.
- W2004010997 hasConcept C2781426361 @default.
- W2004010997 hasConcept C41895202 @default.
- W2004010997 hasConcept C4577558 @default.
- W2004010997 hasConcept C544937707 @default.
- W2004010997 hasConcept C71199308 @default.
- W2004010997 hasConcept C74275925 @default.
- W2004010997 hasConcept C83009810 @default.
- W2004010997 hasConceptScore W2004010997C10138342 @default.
- W2004010997 hasConceptScore W2004010997C121955636 @default.
- W2004010997 hasConceptScore W2004010997C128769094 @default.
- W2004010997 hasConceptScore W2004010997C138885662 @default.
- W2004010997 hasConceptScore W2004010997C144133560 @default.
- W2004010997 hasConceptScore W2004010997C147007100 @default.
- W2004010997 hasConceptScore W2004010997C162324750 @default.
- W2004010997 hasConceptScore W2004010997C163428354 @default.
- W2004010997 hasConceptScore W2004010997C163867264 @default.
- W2004010997 hasConceptScore W2004010997C170856484 @default.
- W2004010997 hasConceptScore W2004010997C17744445 @default.
- W2004010997 hasConceptScore W2004010997C187736073 @default.
- W2004010997 hasConceptScore W2004010997C199521495 @default.
- W2004010997 hasConceptScore W2004010997C199539241 @default.
- W2004010997 hasConceptScore W2004010997C24416426 @default.
- W2004010997 hasConceptScore W2004010997C2775924081 @default.
- W2004010997 hasConceptScore W2004010997C2778083465 @default.
- W2004010997 hasConceptScore W2004010997C2778137410 @default.
- W2004010997 hasConceptScore W2004010997C2781426361 @default.
- W2004010997 hasConceptScore W2004010997C41895202 @default.
- W2004010997 hasConceptScore W2004010997C4577558 @default.
- W2004010997 hasConceptScore W2004010997C544937707 @default.
- W2004010997 hasConceptScore W2004010997C71199308 @default.
- W2004010997 hasConceptScore W2004010997C74275925 @default.
- W2004010997 hasConceptScore W2004010997C83009810 @default.
- W2004010997 hasIssue "1" @default.
- W2004010997 hasLocation W20040109971 @default.
- W2004010997 hasOpenAccess W2004010997 @default.
- W2004010997 hasPrimaryLocation W20040109971 @default.
- W2004010997 hasRelatedWork W142617480 @default.
- W2004010997 hasRelatedWork W1484209628 @default.
- W2004010997 hasRelatedWork W1492524964 @default.
- W2004010997 hasRelatedWork W1516493595 @default.
- W2004010997 hasRelatedWork W2048171715 @default.
- W2004010997 hasRelatedWork W2116930501 @default.
- W2004010997 hasRelatedWork W2748855199 @default.
- W2004010997 hasRelatedWork W3125126586 @default.
- W2004010997 hasRelatedWork W4385836582 @default.
- W2004010997 hasRelatedWork W2941808373 @default.
- W2004010997 hasVolume "23" @default.
- W2004010997 isParatext "false" @default.
- W2004010997 isRetracted "false" @default.
- W2004010997 magId "2004010997" @default.
- W2004010997 workType "article" @default.