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Rethinking Public Accounting – Policy and Practice of Accrual Accounting in Government - Oxford Scholarship Online
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Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

S.K. Das


This volume argues for reforms in India's public spending and accounting systems. According to the author, S.K. Das, it will help set performance standards and provide reliable information to monitor government expenditure. Critically analysing the cash accounting system, he shows that it is inadequate to respond to the requirements of public accounting. Comparative in nature, the book explores the lessons learnt from cutting-edge accounting practices in the UK, New Zealand, Australia, and Sweden, and draws out and prescribes methods for India.

Keywords: India, public spending, accounting systems, accounting practice, government accounting, accrual accounting, public accounting, expenditure

Bibliographic Information

Print publication date: 2008 Print ISBN-13: 9780195698336
Published to Oxford Scholarship Online: October 2012 DOI:10.1093/acprof:oso/9780195698336.001.0001


Affiliations are at time of print publication.

S.K. Das, author
Government of India