International Research Journal of Commerce , Arts and Science

 ( Online- ISSN 2319 - 9202 )     New DOI : 10.32804/CASIRJ

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GOVERNMENT ACCOUNTING

    1 Author(s):  DR ASHOK KUMAR GUPTA

Vol -  4, Issue- 1 ,         Page(s) : 127 - 141  (2013 ) DOI : https://doi.org/10.32804/CASIRJ

Abstract

In the era of Globalization where economies across the world are becoming interdependent on each other, the role of Government and dimension of its work has change drastically over the years. Governments are elected by the public and they must be held accountable for their spendings. This could be done effectively if government accounting is carried out in a transparent manner and its reporting should have all qualitative characteristics of financial reporting information. This article provides an overview of the Government accounting systems, need for it, the world wide practice for Government Accounting, the role of IPSASB in maintaining standards in Public Accounting and Indian Government Accounting system.

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