Development of administrative cameralistics: An example
نویسنده
چکیده
Administrative cameralistics (ACAM), which is a particular accounting model for use by governmental organizations in continental European German-speaking countries, is developed into nonprofit cameralistics (NCAM) and status cameralistics (SCAM). Even though NCAM/SCAM is developed explicitly for use by other nonprofit organizations than governments, it could also be used by the latter organizations as a replacement of ACAM. This is so, because NCAM/SCAM contain precisely the same information as ACAM, but also additional information that might be of interest to politicians, administrative officers and other users of governmental accounts.
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