Cash accounting as a tool of financial discipline and transparency in the public sector

In this article, we will consider the features of cash accounting in public sector organizations as the mostimportant tool for ensuring financial transparency. Regulatory and legal requirements for cash circulation are analyzed,special attention is paid to the importance of control over cash circulation to prevent financial offenses and misuse ofbudget funds.

Publication Details

Journal
Zenodo (CERN European Organization for Nuclear Research)
Published
2025-04-07
DOI
https://doi.org/10.5281/zenodo.15249084
Primary Topic
Agricultural and Financial Auditing
Type
article
Field-Weighted Citation Impact
0.00
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article

Cash accounting as a tool of financial discipline and transparency in the public sector

Zenodo (CERN European Organization for Nuclear Research)
Agricultural and Financial Auditing
article

Cash accounting as a tool of financial discipline and transparency in the public sector

article en

Abstract

In this article, we will consider the features of cash accounting in public sector organizations as the mostimportant tool for ensuring financial transparency. Regulatory and legal requirements for cash circulation are analyzed,special attention is paid to the importance of control over cash circulation to prevent financial offenses and misuse ofbudget funds.

Zenodo (CERN European Organization for Nuclear Research)
Peace, Justice and strong institutions
Openalex Percentile: Top 39%
Agricultural and Financial Auditing
DOIOpen Access PDFOpenAlex
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Cash accounting as a tool of financial discipline and transparency in the public sector · Zenodo (CERN European Organization for Nuclear Research) (2025) | TGRS Research Map | TGRS