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An Analysis And Digest Of The Legal Accounting Requirements Of The Officers Of The State And County Governments Of The State Of Tennessee, Herman Darrell Carriger

Masters Theses

(From Introduction)

Governments, in devising their accounting systems, have commonly place emphasis upon the function of enforcing fidelity with accounting being looked upon as a mechanical process of checking. The result is, the accounts of most governments are ill-adapted to meet the need of providing data for administration and policy administration.