FINANCIAL ACCOUNTING REFORM IN FLEMISH MUNICIPALITIES: AN EMPIRICAL INVESTIGATION
Article Abstract:
Local governments in Belgium have been obliged to supplement their accounting by an accural system in addition to cash-based budgeting since 1995. Municipalities in the Flemish area of Belgium have encountered problems in transferring from one system to the other. Management incentives, external influences, and tradition are some of the factors which have caused these problems in this transition.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 1999
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Tracking resource use in a welfare organization: needs, costs and co-production
Article Abstract:
The application of accounting methods to allow welfare organizations to track and direct how scarce resources are allocated is researched. The use of time-based accounting logic enables the analysis of how time is linked to service delivery. The impact of co-production and its effect on how welfare agencies use their time is also considered.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 1998
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