Title: Do accounting standards matter if the reporting entity alread applies accrual accounting? : lessons from the city of kloten case
Authors : Bergmann, Andreas
Published in : Public Fund Digest
Volume(Issue) : 6
Issue : 1
Pages : 47
Pages to: 54
Publisher / Ed. Institution : International Consortium on Governmental Financial Management
Issue Date: 2006
License (according to publishing contract) : Licence according to publishing contract
Type of review: Peer review (Publication)
Language : English
Subject (DDC) : 350: Public administration
657: Accounting
Abstract: In many public sector entities, especially at the local level, accrual accounting has been in place for many years. The article examines whether there are additional benefits to adopt accounting standards in such a case. The result, although only based on a single case, indicates substantial Advantages.
Departement: School of Management and Law
Organisational Unit: Institute of Public Management (IVM)
Publication type: Article in scientific Journal
ISSN: 0736-7848
URI: https://digitalcollection.zhaw.ch/handle/11475/8507
Appears in Collections:Publikationen School of Management and Law

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