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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