00459pab a2200157 454500008004000000100002000040245008300060260000900143300001400152362000800166650001500174650002300189700001900212700001800231773005200249180718b2005   xxu||||| |||| 00| 0 eng d  aMarty, Frederic  aThe move to accrual based accounting: the challenges facing central government  c2005  ap.203-21.  aJun  aAccounting  aCentral government  aVoisin, Arnaud  aTrosa, Sylvie  aInternational Review of Administrative Sciences