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Item Details
Title: RETHINKING PUBLIC ACCOUNTING
POLICY AND PRACTICE OF ACCRUAL ACCOUNTING IN GOVERNMENT
By: Lama Surya Das
Format: Paperback

List price: £9.99


We currently do not stock this item, please contact the publisher directly for further information.

ISBN 10: 0195698339
ISBN 13: 9780195698336
Publisher: OUP INDIA
Pub. date: 17 July, 2008
Pages: 238
Description: This study argues for reforms in India's accounting system, that can help set performance standards and provide reliable information to monitor government expenditure. While analyzing lessons learnt from other countries, it provides a prescriptive policy and step by step recommendation of the advantages of accrual accounting.
Synopsis: This volume argues for reforms in India's public spending and accounting. In recent years, efficiency and accountability are receiving special emphasis in evaluating the role of government. One of the reasons for this has been the realization that there is a tremendous waste in government expenditure and ways need to be found to trim it. The book argues for reforms in India's accounting system that can help set performance standards and be able to provide reliable information to monitor government expenditure. It critically analyses the cash accounting system and shows that it is inadequate to fulfil these demands. Strongly comparative in nature, the volume then analyses the lessons learnt from cutting edge accounting practices in the UK, New Zealand, Australia, and Sweden drawing out and prescribing methods for India. This volume is the first of its kind to provide a prescriptive policy and stage by stage recommendation of the advantages of accrual accounting.
Publication: India
Imprint: OUP India
Returns: Returnable
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