A Survey on Government (Public) Asset Management Experiences of Selected Countries

Document Type : Original Article

Authors

1 Full professor of Accounting, Faculty of Management and Accounting of Allameh Tabataba’i University, Iran

2 PhD of Accounting student, University of Allameh Tabataba’i University, Iran

Abstract

One of the most important methods of managerial systems improvement is surveying and studying of successful systems. Benchmarking is one of useful methods in this area. The first step in benchmarking is to have study and survey. The overall process of government asset management is including initial recognition, valuation, productivity and disposal of assets. Therefore it is tried in this paper to study the selected and pioneered countries government asset management systems. The studies on this issue show that implementing accrual accounting system and also to design and apply an integrated database will absolutely facilitate management of state assets.

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