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Abstract :
[en] The second edition of the PwC global survey analyses key aspects of government accounting and reporting around four themes:
Accounting practices: To establish a baseline understanding of current government accounting and reporting rules, and show the trends in terms of reform initiatives that are currently in progress around the world.
Budgeting practices: To develop a general understanding of current budgeting practices, and identify possible developments and budgeting reforms launched or envisaged by governments in the next five years.
IT environment: To understand the IT capacity within governments to implement accrual accounting and support good public finance management, and learn more about the resulting challenges.
Finance function: To put government accounting in the context of the wider finance function and evaluate governments' performance in various aspects of financial management, and get insight into how governments envision moving forward.