Governmental accounting: Recent developments and current issues |
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Authors: | Khi V Thai MPA Program |
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Institution: | Department of Political Science , University of Maine , 04469, Orono, Maine |
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Abstract: | The 1975 New York City fiscal crisis and recent advances in accounting concepts and practices have spurred developments of governmental accounting in all areas from accounting standards to research and publications, improved governmental accounting systems, and governmental accounting standard-setting structure. This study traces these developments and identifies current governmental accounting issues which governmental accounting authorities have to resolve. |
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