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dc.contributor.authorMonsen, Norvald
dc.date.accessioned2015-05-08T08:30:46Z
dc.date.accessioned2015-05-08T08:39:20Z
dc.date.available2015-05-08T08:30:46Z
dc.date.available2015-05-08T08:39:20Z
dc.date.issued2004
dc.identifier.citationBeta. Scandinavian Journal of Business Research 2004, 18(2):8-24nb_NO
dc.identifier.issn1504-3134
dc.identifier.urihttp://hdl.handle.net/11250/283336
dc.description-This is the accepted version of the following article: "Developing Cameral Accounting", Beta. Scandinavian Journal of Business Research 2004, 18(2):8-24, which has been published in final form at http://www.idunn.no/beta/2004/02/developing_cameral_accounting. © Universitetsforlagetnb_NO
dc.description.abstractCameral accounting has played an important historical role in governmental accounting in many countries, particularly in continental European countries, and arguments for developing cameral accounting have been presented. Given the fact, however, that the current international research literature on governmental accounting reports on no attempts to develop cameral accounting, the purpose of the article is to report on such an attempt. Hopefully, this article presenting an empirical example of the development of cameral accounting will provide useful insight adding to the insight provided by the great number of studies focusing on the introduction of commercial accounting in the governmental sector, thus providing us with a better platform on which to base a general discussion about whether to use cameral or commercial accounting in the governmental sector.nb_NO
dc.language.isoengnb_NO
dc.publisherUniversitetsforlagetnb_NO
dc.titleDeveloping Cameral Accountingnb_NO
dc.typeJournal articlenb_NO
dc.typePeer reviewednb_NO
dc.date.updated2015-05-08T08:30:46Z
dc.source.pagenumber8-24nb_NO
dc.source.volume18nb_NO
dc.source.journalBeta. Scandinavian Journal of Business Researchnb_NO
dc.source.issue2nb_NO
dc.identifier.cristin543613


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