The financial reporting reform

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Doctoral thesis of Philosophy: The diffusion of new public financial management innovation in developing countries: evidence from Sri Lanka

A major feature of public sector accounting reform has been the replacement of conventional cash-based accounting with accrual accounting. Even though accrual accounting is a regular practice in the private sector, little is known about the way in which these practices are diffused throughout large and complex public sector organisations. This thesis relies on Rogers’ (1983) Diffusion of an Innovation Theory (DOI) to explore the diffusion of accrual accounting across the three-tiered (Central - Provincial - Local) government of Sri Lanka.

254p runthenight04 02-02-2023 8 3 Download

Lecture Financial accounting - Chapter 1: Accounting activities and financial statements

After completing this chapter you should be able to: Principal activities of business firms, understanding four financial statements, the users of financial statements, the financial reporting reform, the types of business entity,...and other contents.

46p hannguyetti 09-04-2017 44 4 Download