Reaping the benefits of two worlds: An explanatory study of the cash and the accrual accounting information roles in local governments

Author： Cohen Sandra Kaimenakis Nikolaos Venieris George

Publisher： Emerald Group Publishing Ltd

ISSN： 0967-5426

Source： Journal of Applied Accounting Research, Vol.14, Iss.2, 2013-09, pp. : 165-179

Disclaimer: Any content in publications that violate the sovereignty, the constitution or regulations of the PRC is not accepted or approved by CNPIEC.

Previous Menu Next

Abstract

Related content

Accrual Accounting in EU Local Governments: One Method, Several Approaches

By Pina Vicente Torres Lourdes Yetano Ana

European Accounting Review, Vol. 18, Iss. 4, 2009-12 ,pp. : 765-807

Routledge Ltd

Access to resources Recommend Favorite

Cash to accrual and cash to accrual: A case study of financial reporting in two NSW hospitals 1857 to post-1975

By Scott Julie E.M. McKinnon Jill L Harrison Graeme L

Accounting Auditing and Accountability, Vol. 16, Iss. 1, 2003-03 ,pp. : 104-140

Emerald Group Publishing Ltd

Access to resources Recommend Favorite

Cash versus accrual accounting measures in Greek municipalities: proxies or not for decision-making?

By Cohen Sandra

International Journal of Accounting, Auditing and Performance Evaluation, Vol. 8, Iss. 3, 2012-07 ,pp. : 203-222

Inderscience Publishers

Access to resources Recommend Favorite

On the Implementation of Accrual Accounting: A Study of Conflict and Ambiguity

By Arnaboldi Michela Lapsley Irvine

European Accounting Review, Vol. 18, Iss. 4, 2009-12 ,pp. : 809-836

Routledge Ltd

Access to resources Recommend Favorite

Reforms and accounting system changes: A study on the implementation of accrual accounting in Norwegian hospitals

By Pettersen Inger Johanne Nyland Kari

Journal of Accounting and Organizational Change, Vol. 7, Iss. 3, 2011-09 ,pp. : 237-258

Emerald Group Publishing Ltd

Access to resources Recommend Favorite