Год выпуска: 2012 Автор: Caroline Covell Издательство: LAP Lambert Academic Publishing Страниц: 632 ISBN: 9783847308348
Описание
Countries are going bankrupt and fall into poverty because they generalize and equalize the financial and accounting system and management to those of the private sector. This has resulted in a dysfunction public sector financial management. They fail to understand that public sector and private sector are different in every aspect. Countries are also going bankrupt because lack of knowledge about the unique characteristics and principles of public finance and its accounting system and they fail to relate these characteristics and principles to the roles and functions of the government. Indeed the unique characteristics and principles of public sector finance and accounting system are highly related to the roles and functions of government and the norms, values and standards of the society, and the Constitution. Public sector finance and accounting system and management are highly scientific and professional in their application and cannot be equalized or generalized to those of the...
