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administrative Sciences
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The move to accrual Based Accounting: the challenges facing rudimentary
governments
Frédéric Marty, Sylvie Trosa and Arnaud Voisin
International Review of Administrative Sciences 2006; 72; 203
DOI: 10.1177/0020852306064610
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International
Review of
Administrative
Sciences
The move to accumulation Based Accounting:
the challenges facing central governments
Frédéric Marty, Sylvie Trosa and Arnaud Voisin
Abstract
Frances decision to move to Accrual Based Accounting, triggered by the application of the Organic Law to the pay Laws, has a tangible impact on political
decision-making mechanisms. By adopting score and financial information
standards derived from the clubby sector, it has the effect of reinforcing the
economic rationality of public decisions. It makes it possible, in particular, to draw
comparisons between public and private costs, comparisons that are unavoidable to
set up any possible contract-based links with private suppliers. The move towards
Accrual Based Accounting sets out to ameliorate the information provided to the
public operators. It also tends to limit the possibilities of arbitrations that are...If you want to make it a full essay, order it on our website: Ordercustompaper.com
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