TY  - JOUR
AB  - In response to increasing pressures for public sector efficiency and effectiveness, many countries have switched from cash-based governmental accounting to accrual-based approaches. But other countries have rejected this change, suggesting that its costs and benefits may vary with country-specific factors. To gain insights into the desirability and feasibility of changing China’s governmental accounting from the current cash-based system to one based on the accrual approach, we survey 608 Chinese government staff and officials who either prepare or use such reports. These respondents identify a number of specific inadequacies in the current system and express widespread support for converting towards an accrual-based approach. They also assess the severity of potential impediments to change and the most workable arrangement and timetable for such a change.
VL  - 20
IS  - 4
SN  - 1096-3367
DO  - 10.1108/JPBAFM-20-04-2008-B006
UR  - https://doi.org/10.1108/JPBAFM-20-04-2008-B006
AU  - Chang C. Janie
AU  - Chen Gongmeng
AU  - Chow Chee W.
PY  - 2008
Y1  - 2008/01/01
TI  - Exploring the desirability and feasibility of reforming china's governmental accounting system
T2  - Journal of Public Budgeting, Accounting & Financial Management
PB  - Emerald Publishing Limited
SP  - 523
EP  - 550
Y2  - 2024/04/24
ER  -