00433pab a2200145 454500008004000000100002000040245008400060260000900144300001400153362000800167650002300175700001900198700001800217773005200235180718b2006 xxu||||| |||| 00| 0 eng d aMarty, Frederic aThe move to accrual based accounting: the challenges facing central governments c2006 ap.203-21. aJun aCentral government aVoisin, Arnaud aTrosa, Sylvie aInternational Review of Administrative Sciences