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    Accrual Budgeting and Acccounting in Government and Its Relevance for Develoing Member Countries

    Reid, Sarath Lakshman Athukorala:Barry | June 2003
    Abstract
    This report is intended to support that objective by (i) describing alternative government accounting arrangements and reviewing evidence supporting their efficacy; (ii) examining factors that support, or impede, accounting reforms; (iii) examining and comparing countries that have successfully implemented accounting reforms with those that have not, and the strategies that enabled impediments to be overcome; and (iv) suggesting criteria for evaluating proposed accounting reforms. This report is strictly advisory. It does not represent guidelines or requirements that must be followed in programs, projects or technical assistances.
    Citation
    Reid, Sarath Lakshman Athukorala:Barry. 2003. Accrual Budgeting and Acccounting in Government and Its Relevance for Develoing Member Countries. © Asian Development Bank. http://hdl.handle.net/11540/6323.
    Print ISBN
    971-561-488-4
    Keywords
    Results-Based Monitoring And Evaluation
    Project Evaluation & Review Technique
    Project Evaluation
    Program Evaluation
    Performance Evaluation
    Operations Evaluation
    Evaluation Methods
    Evaluation
    Cofinancing
    Development Financing
    Economic Development and Finance
    Finance
    Financial Advisory Services
    Financial Assistance
    Financial Support
    Project Financing
    Project Financing Justifications
    Nonbank Financing
    External Financing
    Project impact
    Development projects
    Program management
    Performance appraisal
    Project appraisal
    Technology assessment
    ADB
    Self Financing
    Aid Financing
    Financial Aid
    Development Banks
    Project Impact
    Cumulative effects assessment
    Grievance procedures
    Participatory monitoring and evaluation
    Development Banks
    Asset allocation
    Investment management
    Commercial documents
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    Citable URI
    http://hdl.handle.net/11540/6323
    Metadata
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    Author
    Reid, Sarath Lakshman Athukorala:Barry
    Theme
    Evaluation
    Finance
    Labor Migration
     
    Copyright 2016-2021 Asian Development Bank Institute, except as explicitly marked otherwise
    Copyright 2016-2021 Asian Development Bank Institute, except as explicitly marked otherwise