A copy of this work was available on the public web and has been preserved in the Wayback Machine. The capture dates from 2018; you can also visit the original URL.
The file type is application/pdf
.
The Necessity of Applying Accrual Accounting In Establishing performance Budgeting System (An Analytical Study)
2012
International Journal of Accounting and Financial Reporting
Nowadays, governments have considered the novel management approaches, namely modifying their budgeting systems into performance-based ones due to the increasing pressure to enhance responsiveness and performance transparency. Hence, operational budgeting, as the most optimum accepted method of budgeting, has been put under the spotlight of governments. The differentiating character of this system from the traditional systems is its focus on the objectives, consequences and calculating the
doi:10.5296/ijafr.v2i2.2496
fatcat:hnj4ycnqlza7dhvzh6zaythg54