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The Governance Brief: Improving Government Financial Reporting: The Window to Good Governance (Issue 9-2003)

dc.contributor.authorGraeme Macmillan
dc.date.accessioned2015-03-18T12:23:55Z
dc.date.available2015-03-18T12:23:55Z
dc.date.issued2003-06-30
dc.identifier.urihttp://hdl.handle.net/11540/2650
dc.description.abstractWhy should governments seek to improve their financial reporting? Is this a luxury reserved only for developed countries with a strong economy and accessible computers? The answer is no. All governments, especially those in developing countries, need good financial statements to manage their public sectors. At the very least, governments must maintain a good cashbook and record every transaction involving public funds. By recording and reporting all cash transactions in compliance with International Public Sector Accounting Standard (IPSAS) Cash Basis, governments can demonstrate their ability to manage.
dc.languageEnglish
dc.publisherAsian Development Bank
dc.rightsCC BY 3.0 IGO
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.titleThe Governance Brief: Improving Government Financial Reporting: The Window to Good Governance (Issue 9-2003)
dc.typeBriefs
dc.subject.expertGovernance
dc.subject.expertCorporate Governance Reform
dc.subject.expertGovernance Approach
dc.subject.expertGovernance Quality
dc.subject.expertPublic Sector Projects
dc.subject.expertPublic Sector Reform
dc.subject.adbGovernment
dc.subject.adbInstitutional Framework
dc.subject.adbPublic Administration
dc.subject.adbBusiness Ethics
dc.subject.adbPolitical Leadership
dc.subject.adbPublic enterprises
dc.subject.adbPublic finance
dc.subject.naturalGovernment
dc.subject.naturalPolitical obligation
dc.subject.naturalPublic management
dc.subject.naturalGovernment accountability
dc.subject.naturalTransparency in government
dc.subject.naturalPolitical ethics
dc.subject.naturalGovernment spending policy
dc.subject.naturalGovernment services
dc.title.seriesThe Governance Brief
dc.title.volume9
dc.contributor.imprintAsian Development Bank
oar.themeGovernance
oar.themePublic Sector
oar.adminregionAsia and the Pacific Region
oar.countryBangladesh
oar.countryBhutan
oar.countryIndia
oar.countryMaldives
oar.countryNepal
oar.countrySri Lanka
oar.countryBrunei Darussalam
oar.countryCambodia
oar.countryIndonesia
oar.countryLao People's Democratic
oar.countryMalaysia
oar.countryMyanmar
oar.countryPhilippines
oar.countrySingapore
oar.countryThailand
oar.countryViet Nam
oar.countryCook Islands
oar.countryFiji Islands
oar.countryKiribati
oar.countryMarshall Islands
oar.countryFederated States of Micronesia
oar.countryNauru
oar.countryPalau
oar.countryPapua New Guinea
oar.countrySamoa
oar.countrySolomon Islands
oar.countryTimor-Leste
oar.countryTonga
oar.countryTuvalu
oar.countryVanuatu
oar.countryAfghanistan
oar.countryArmenia
oar.countryAzerbaijan
oar.countryGeorgia
oar.countryKazakhstan
oar.countryKyrgyz Republic
oar.countryPakistan
oar.countryTajikistan
oar.countryTurkmenistan
oar.countryUzbekistan
oar.countryPeople's Republic of China
oar.countryHong Kong
oar.countryChina
oar.countryRepublic of Korea
oar.countryMongolia
oar.countryTaipei,China
oar.identifierOAR-003241
oar.authorMacmillan, Graeme
oar.importtrue
oar.googlescholar.linkpresenttrue


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  • ADB Governance Briefs
    ADB's Governance Brief series was introduced to respond to inquiries and demands for short, easy to read references on specific governance related issues. While there is considerable literature on governance issues, much of it is too specialized, technical, and/or extensive for the typical interested reader.

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