International Comparative Issues in Government Accounting 87 Distorted economic and political incentive

Distorted economic and political incentive structures

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International Comparative Issues in Government Accounting 87 Distorted economic and political incentiveDue to the developments in the role of governments, the importance of government accounting and financial reporting is increasing. This led to changes in Government Accounting all over the world. For institutional, public finance and other reasons this has not always been done for central governments and regional and local governments in the same way. Some countries maintain the cash basis, some changed over to the accrual basis. Many of them started