RESOURCE ACCOUNTING IN PUBLIC SECTOR: ISSUES AND CHALLENGES OF AUDITING IN PUBLIC SECTOR
INTRODUCTION In public sector accounting, Resources Accounting (RA) is the application of accruals accounting for reporting on the expenditure of the government and a framework for analyzing expenditure by departmental aim and objectives, relating these to outputs where possible. The public sector is more and more affected by significant reforms in the public accounting system in the international context. The aim of the public sector reforms is to overcome bureaucratic ...
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