Transforming Government Accounting in Japan: Revolution or Fashion?

  • Kiyoshi Yamamoto
Chapter

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.

Keywords

Local Government Central Government Balance Sheet Financial Management Public Employee 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Springer Science+Business Media Dordrecht 2001

Authors and Affiliations

  • Kiyoshi Yamamoto

There are no affiliations available

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