Implementation of Accrual Basis on Government Accounting in Indonesia – A Step towards Accountability
Starting two decades ago, an increasing number of governments has gradually shifted from cash accounting toward accrual accounting. The transformation process sometimes takes the form of modified cash basis as a transition before full accrual adoption. Indonesia, as an important partner of the OE...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2017
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| Online Access: | https://eprints.nottingham.ac.uk/45919/ |