Abstract
For many years, accounting generally received little attention in Japanese public sector reforms. While budgeting has been the center of public fmance, attention was rarely focused upon accounting. However, in recent public sector reforms accounting has become recognized as an effective tool. Transforming from cash accounting to accrual or corporate accounting is expected to improve the economy, efficiency and effectiveness of performance.
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Yamamoto, K. (2001). Transforming Government Accounting in Japan: Revolution or Fashion?. In: Bac, A.D. (eds) International Comparative Issues in Government Accounting. Springer, Boston, MA. https://doi.org/10.1007/978-1-4757-5563-3_15
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DOI: https://doi.org/10.1007/978-1-4757-5563-3_15
Publisher Name: Springer, Boston, MA
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