Is creative accounting dead? |
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| Authors: | Rita Hale |
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| Institution: | 1. Undersecretary for local government , Chartered Institute of Public Finance &2. Accountancy |
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| Abstract: | Because it has been seen as a short‐sighted way for local authorities to escape from the Government's expenditure controls, creative accounting now has a bad reputation. However, creativity will be needed in accounting, as in every other aspect of management, if local authorities are to stand a chance of facing up to the challenges of the 1990s. |
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