The World of Accrual: questioning the universal validity of accruals accounting: The world of accruals

Sheila M Ellwood, A Wynne

Research output: Chapter in Book/Report/Conference proceedingChapter in a book

Abstract

We examine universal and unquestioned adoption of accrual accounting, especially in the case of countries with transitional and developing economies. We conclude that ongoing accounting reforms should consider accounting in its political context and not just from the perspectives of technical expertise.
Translated title of the contributionThe World of Accrual: questioning the universal validity of accruals accounting: The world of accruals
Original languageChinese
Title of host publicationInternational Trends and Experiences in Government Accounting
Place of PublicationChina
PublisherMinistry of Finance (China), National Treasury Division
Pages133-145
Number of pages13
ISBN (Print)978 7 5095 1333 0
Publication statusPublished - 2009

Keywords

  • accruals accounting, developing countries

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