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Towards a new era in government accounting and reporting
Schumesch, Patrice
2015
 

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Keywords :
accounting; financial reporting; government
Abstract :
[en] The second edition of the PwC global survey analyses key aspects of government accounting and reporting around four themes: Accounting practices: To establish a baseline understanding of current government accounting and reporting rules, and show the trends in terms of reform initiatives that are currently in progress around the world. Budgeting practices: To develop a general understanding of current budgeting practices, and identify possible developments and budgeting reforms launched or envisaged by governments in the next five years. IT environment: To understand the IT capacity within governments to implement accrual accounting and support good public finance management, and learn more about the resulting challenges. Finance function: To put government accounting in the context of the wider finance function and evaluate governments' performance in various aspects of financial management, and get insight into how governments envision moving forward.
Disciplines :
Accounting & auditing
Author, co-author :
Schumesch, Patrice ;  Université de Liège > HEC-Ecole de gestion : UER > UER Finance et Droit
Language :
English
Title :
Towards a new era in government accounting and reporting
Alternative titles :
[en] PwC global survey on accounting and reporting by central governments
Publication date :
July 2015
Publisher :
PwC, Brussels, Belgium
Edition :
2nd edition
Number of pages :
48
Available on ORBi :
since 14 March 2016

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