|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|
|Publisher / Ed. Institution :||International Consortium on Governmental Financial Management|
|License (according to publishing contract) :||Licence according to publishing contract|
|Type of review:||Peer review (Publication)|
|Subject (DDC) :||350: Public administration |
|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|
|Appears in Collections:||Publikationen School of Management and Law|
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