TY  - SER
AU  - Hepworth, Noel
TI  - Preconditions for successful implementation of accrual accounting in central government
PY  - 2003///
KW  - accrual accounting
KW  - central government
KW  - government
KW  - control systems
KW  - culture change
KW  - public sector accounting standards
KW  - financial accounting
KW  - financial reporting
KW  - reform
KW  - cash accounting
KW  - external audit
KW  - accrual accounting standards
N2  - PUBLIC MONEY & MANAGEMENT, vol. 23, no. 1, January 2003, pp. 37-43
ER  -