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@article{ART002099423},
author={Jang Hoon Chung and Roh, Sungmin and Lee Chang-Kil},
title={An Analysis of the Adoption of Accrual Governmental Accounting System in the OECD countries},
journal={Crisisonomy},
issn={2466-1198},
year={2016},
volume={12},
number={3},
pages={141-156}

TY - JOUR
AU - Jang Hoon Chung
AU - Roh, Sungmin
AU - Lee Chang-Kil
TI - An Analysis of the Adoption of Accrual Governmental Accounting System in the OECD countries
JO - Crisisonomy
PY - 2016
VL - 12
IS - 3
PB - Crisis and Emergency Management: Theory and Praxis
SP - 141
EP - 156
SN - 2466-1198
AB - In the 1970s, numerous countries faced financial crisis resulting from overspending their budget and worsening terms of trade which led to economic slumps. To solve these kinds of economic and financial problems, numerous OECD member countries have attempted to reform the public sector since 1980s. This study analyzed several important factors of the fiscal management system affecting the implementation of the accrual government accounting system. Compared to other countries where accrual basis accounting and budgeting system was adopted, Korea still demonstrates vulnerable aspects to some extent. This research suggests: systematic government accounting education for public servants; preparation of consolidated financial statement; adoption of accrual basis budgeting system; link between accrual basis accounting and budgeting systems, and government financial management systems.
KW - accrual government accounting system;fiscal crisis;world society;INGOs
DO -
UR -
ER -

Jang Hoon Chung, Roh, Sungmin and Lee Chang-Kil. (2016). An Analysis of the Adoption of Accrual Governmental Accounting System in the OECD countries. Crisisonomy, 12(3), 141-156.

Jang Hoon Chung, Roh, Sungmin and Lee Chang-Kil. 2016, "An Analysis of the Adoption of Accrual Governmental Accounting System in the OECD countries", Crisisonomy, vol.12, no.3 pp.141-156.

Jang Hoon Chung, Roh, Sungmin, Lee Chang-Kil "An Analysis of the Adoption of Accrual Governmental Accounting System in the OECD countries" Crisisonomy 12.3 pp.141-156 (2016) : 141.

Jang Hoon Chung, Roh, Sungmin, Lee Chang-Kil. An Analysis of the Adoption of Accrual Governmental Accounting System in the OECD countries. 2016; 12(3), 141-156.

Jang Hoon Chung, Roh, Sungmin and Lee Chang-Kil. "An Analysis of the Adoption of Accrual Governmental Accounting System in the OECD countries" Crisisonomy 12, no.3 (2016) : 141-156.

Jang Hoon Chung; Roh, Sungmin; Lee Chang-Kil. An Analysis of the Adoption of Accrual Governmental Accounting System in the OECD countries. Crisisonomy, 12(3), 141-156.

Jang Hoon Chung; Roh, Sungmin; Lee Chang-Kil. An Analysis of the Adoption of Accrual Governmental Accounting System in the OECD countries. Crisisonomy. 2016; 12(3) 141-156.

Jang Hoon Chung, Roh, Sungmin, Lee Chang-Kil. An Analysis of the Adoption of Accrual Governmental Accounting System in the OECD countries. 2016; 12(3), 141-156.

Jang Hoon Chung, Roh, Sungmin and Lee Chang-Kil. "An Analysis of the Adoption of Accrual Governmental Accounting System in the OECD countries" Crisisonomy 12, no.3 (2016) : 141-156.