Budgetary accounting and reporting practices in Bahraini governmental units: An empirical study
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- Lally, Martin T. & Smith, G. Stevenson, 1997. "Capital charging and asset revaluations: New choices in governmental financial reporting?," The International Journal of Accounting, Elsevier, vol. 32(1), pages 45-62.
- Irvine Lapsley & Rosie Oldfield, 2001. "Transforming the public sector: management consultants as agents of change," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 523-543.
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- Mohamed Zakari & Karim Menacere, 2012. "The challenges of the quality of audit evidence in Libya," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 1(1), pages 3-24.
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Keywords
Accrual basis Bahrain Budgeting Governmental accounting Line-item budgets Performance and program budgeting;Statistics
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