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- W2774931584 abstract "In response to increasing pressures for public sector efficiency and effectiveness, many countries have switched from cash-based governmental accounting to accrual-based approaches. But other countries have rejected this change, suggesting that its costs and benefits may vary with country-specific factors. To gain insights into the desirability and feasibility of changing China’s governmental accounting from the current cash-based system to one based on the accrual approach, we survey 608 Chinese government staff and officials who either prepare or use such reports. These respondents identify a number of specific inadequacies in the current system and express widespread support for converting towards an accrual-based approach. They also assess the severity of potential impediments to change and the most workable arrangement and timetable for such a change." @default.
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- W2774931584 date "2008-03-01" @default.
- W2774931584 modified "2023-09-25" @default.
- W2774931584 title "Exploring the desirability and feasibility of reforming china's governmental accounting system" @default.
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- W2774931584 doi "https://doi.org/10.1108/jpbafm-20-04-2008-b006" @default.
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