دانلود مقاله ترجمه شده حسابداری دولتی

On the day after the UK government finally issued its first ‘Whole of Government Accounts (WGA)’, at least one media commentator recognized the significance of the event. The transparency and accountability associated with preparing and publishing accounts, on an accrual basis, for the entire government did not ‘spook’ markets at a time of great uncertainty; rather it may have had a positive effect. Critically, there is recognition that transparent, robust, accrual-based financial reporting by governments may assist in addressing ‘underlying issues’. In its Global Financial Stability Report (April 2011), the International Monetary Fund (IMF) recognized the importance of strengthening sovereign balance sheets, and the need for ‘improved governance of fiscal decision making, including through independent monitoring of targets and enhanced transparency over accruing obligations and contingent liabilities