Relevance of accrual accounting for Indian railways (Record no. 529881)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01697nam a22001457a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250513b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Jain, Manjusha |
| 245 ## - TITLE STATEMENT | |
| Title | Relevance of accrual accounting for Indian railways |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Indian Journal of Public Administration |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 71(1), Mar, 2025: p.92-103 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | Recognising the need for transparency and accountability to build stake-holders’ confidence, public service organisations worldwide have been undergoing administrative and accounting reforms, the latter leading to a shift to accrual accounting system. Financial reports produced through accrual accounting are valuable inputs for strategic business decisions for organisations while providing credibility and transparency to the accounts for external stakeholders. Subsequent to the implementation of accrual accounting in the Indian Railways (IRs), for the first time ever in a Ministry of the Government of India, financial statements were prepared in universally acceptable commercial format to reflect its true and complete financial health and will further facilitate the introduction of the crucial performance costing system in IR. A paradigm shift in its account-keeping in conformity to international standards and incisive costing is expected to secure better business standards and financial returns for the mammoth commercial organisation.- Reproduced https://journals.sagepub.com/doi/full/10.1177/00195561241284854 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Accrual accounting, Accounting reforms, Indian railways, Government accounting reforms, Public sector accounting reforms. |
| 9 (RLIN) | 53011 |
| 773 ## - HOST ITEM ENTRY | |
| Main entry heading | Indian Journal of Public Administration |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Item type | Articles |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Permanent location | Current location | Date acquired | Serial Enumeration / chronology | Barcode | Date last seen | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Indian Institute of Public Administration | Indian Institute of Public Administration | 2025-05-13 | 71(1), Mar, 2025: p.92-103 | AR135712 | 2025-05-13 | Articles |