The purpose of this study is to develop a better understanding of the way in which accrual accounting can successfully be adopted in the public sector as well as to attain the target benefits of that adoption. This study investigates both theoretically and empirically the transition problems that inhibit the transition to accrual accounting in the public sector of both developed and developing countries and the requirements that facilitate that transition too.
|Qualification||Doctor of Philosophy|
|Award date||1 Nov 2005|
|Place of Publication||Veenendaal|
|Publication status||Published - 2005|