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Rethinking Public AccountingPolicy and Practice of Accrual Accounting in Government$
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S.K. Das

Print publication date: 2008

Print ISBN-13: 9780195698336

Published to Oxford Scholarship Online: October 2012

DOI: 10.1093/acprof:oso/9780195698336.001.0001

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Resource Accounting in the UK Government

Resource Accounting in the UK Government

(p.87) 5 Resource Accounting in the UK Government
Rethinking Public Accounting

S.K. Das

Oxford University Press

This chapter analyses the experience of the UK government in converting to resource accounting. The Chancellor of the Exchequer, in his foreword to the green paper described the accounting changes as, ‘probably the most important reform of civil service accounting and budgeting arrangements this century’. The development of resource accounting and budgeting has introduced best-practice financial management into the government. In the process, the Government of UK has been able to achieve substantial improvement in the efficiency and effectiveness of the services delivered by the government.

Keywords:   public sector reforms, government accounting, public accounting, United Kingdom, civil service accounting, resource budgeting, fiscal policy, accounting reform, cultural change and training

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