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1

Accounting for improvement. Oxford: Pergamon, 1996.

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2

Kanatsu, Takashi. TQC for accounting: A new role in companywide improvement. Cambridge, Mass: Productivity Press, 1991.

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3

Report of the Service Center Quality Improvement Study Team on the Service Center quality improvement study. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1985.

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4

United States. Internal Revenue Service. Service Center Quality Improvement Study Team. Report of the Service Center Qualtiy Improvement Study Team on the Service Center quality improvement study. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1985.

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5

United States. Internal Revenue Service. Service Center Quality Improvement Study Team. Report of the Service Center Quality Improvement Study Team on the Service Center quality improvement study. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1985.

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6

Kanatsu, Takashi. TQC for accounting: A new role in company-wide improvement. Cambridge, MA: Productivity Press, 1990.

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7

Shibuya, Hirotoshi. Productivity improvement: How Japanese enterprises meet the challenge. Tokyo: Japan Times, 2000.

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8

Office, General Accounting. Quality improvement plan: Early implementation. Washington, D.C: The Office, 1991.

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9

Office, General Accounting. Management letter: Improvement needed in IRS' accounting procedures and internal controls. Washington, D.C: U.S. General Accounting Office, 2001.

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10

United States. Congress. Senate. Committee on Governmental Affairs. Small Agency Audit Improvement Act of 1986: Report (to accompany S. 2005). [Washington, D.C.?: U.S. G.P.O., 1986.

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11

Office, General Accounting. Integrity act: Treasury's annual reporting needs improvement. [Washington, D.C.]: The Office, 1986.

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12

Plotnikov, Viktor, and Olesya Plotnikova. Concept of accounting theory. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1009590.

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The tutorial examines the fundamental concepts of accounting theory. Basic concepts of accounting are listed by increasing degree of complexity: the traditional concept of the facts of economic life; the market concept of the contract (constructive) obligations; holding the concept of consolidated financial statements; vision business accounting and integrated reporting. Meets the requirements of Federal state educational standards of higher education of the last generation. Designed for undergraduates, graduate students, doctoral students and teachers of economic faculties and universities, courses of improvement of qualification and retraining.
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13

1930-, Wainai Kiyoshi, and Nagai Kazuo 1951-, eds. Value added productivity measurement and practical approach to management improvement. Tokyo: Asian Productivity Organization, 1991.

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14

Anne, Lewis. Comprehensive systems for educational accounting and improvement: R&D results : 1998 CRESST conference proceedings. Los Angeles, CA: National Center for Research on Evaluation, Standards, and Student Testing, Center for the Study of Evaluation, Graduate School of Education & Information Studies, University of California, Los Angeles, 1999.

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15

Improving student learning when budgets are tight. Thousand Oaks, Calif: Corwin Press, 2012.

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16

Office, General Accounting. Acquisition/financial systems interface requirements: Checklist for reviewing systems under the Federal Financial Management Improvement Act : exposure draft. Washington, DC: GAO, 2004.

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17

Office, General Accounting. Acquisition/financial systems interface requirements: Checklist for reviewing systems under the Federal Financial Management Improvement Act : exposure draft. Washington, DC: GAO, 2003.

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18

Shang shi shang ye yin hang xin xi pi lu: Bian qian yu gai jin = The information disclosure of listed bank : evolution and improvement. Beijing: Zhongguo cai zheng ji jing chu ban she, 2003.

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19

Osipov, Vladimir. Management accounting of expenses of an industrial enterprise. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1206681.

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The monograph comprehensively examines the problems of management accounting of expenses of an industrial enterprise in order to find ways to improve the efficiency of its functioning in the current economic conditions. A detailed description of the process of resource consumption is given, the role of management accounting in ensuring its successful implementation is determined. The composition of the information used in the management of the company's expenses is disclosed. Domestic and foreign management accounting systems are considered, and proposals for their further improvement are put forward. The procedure for monitoring management decisions that determine the costs of an enterprise at certain stages of their existence is studied. Close attention is paid to the economic analysis aimed at finding reserves for improving the efficiency of resource consumption and identifying ways to implement them. For students, postgraduates, teachers and anyone interested in management accounting.
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20

California. Bureau of State Audits. Continued improvement needed in the State's controls over its operations. Sacramento, Calif: The Auditor, 1994.

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21

Accounting for health and health care: Approaches to measuring the sources and costs of their improvement. Washington, D.C: National Academies Press, 2010.

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22

Office, General Accounting. Travel system requirements: Checklist for reviewing systems under the Federal Financial Management Improvement Act. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 2000.

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23

Oversight of the implementation of the Debt Collection Improvement Act: Hearing before the Subcommittee on Government Management, Information, and Technology of the Committee on Government Reform and Oversight, House of Representatives, One Hundred Fifth Congress, second session, June 5, 1998. Washington: U.S. G.P.O., 1999.

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24

Lun wo guo zheng fu cai wu bao gao de gai jin: On improvement of China's government financial reports. Dalian Shi: Dong bei cai jing da xue chu ban she, 2007.

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25

Ronald, Reagan. The productivity improvement program: Message from the President of the United States transmitting a program to improve productivity within the federal government. Washington: U.S. G.P.O., 1985.

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26

Reagan, Ronald. The productivity improvement program: Message from the President of the United States transmitting a program to improve productivity within the federal government. Washington: U.S. G.P.O., 1985.

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27

Office, General Accounting. Property management systems requirements: Checklist for reviewing systems under the Federal Financial Management Improvement Act. Washington, D.C: U.S. General Accounting Office, 2001.

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28

Office, General Accounting. Benefit system requirements: Checklist for reviewing systems under the Federal Financial Management Improvement Act. Washington, D.C: GAO, 2002.

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29

Office, General Accounting. Benefit system requirements: Checklist for reviewing systems under the Federal Financial Management Improvement Act. Washington, D.C: U.S. General Accounting Office, 2003.

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30

Office, General Accounting. Core financial system requirements checklist: Systems reviewed under the Federal Financial Management Improvement Act of 1996 : exposure draft. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1999.

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31

New York (State). Dept. of Audit and Control. Division of Management Audit. Department of Health: Oversight of clinical laboratories needs improvement. [Albany, N.Y: The Division, 1993.

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32

Office, General Accounting. Seized property and forfeited assets system requirements: Checklist for reviewing systems under the Federal Financial Management Improvement Act. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 2000.

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33

Implementation of the Debt Collection Improvement Act of 1996: Hearing before the Subcommittee on Government Management, Information, and Technology, Committee on Government Reform and Oversight, House of Representatives, One Hundred Fifth Congress, first session, April 18, 1997. Washington: U.S. G.P.O., 1997.

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34

United States. General Accounting Office. Accounting and Information Management Division. Seized property and forfeited assets system requirements: Checklist for reviewing systems under the Federal Financial Management Improvement Act : exposure draft. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 2000.

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35

United States. Joint Financial Management Improvement Program. JFMIP report on results and future plans for improving financial management. Washington, D.C: Joint Financial Management Improvement Program, 2001.

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36

United States. Joint Financial Management Improvement Program. JFMIP report on results and future plans for improving financial management. Washington, D.C: Joint Financial Management Improvement Program, 2002.

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37

Oversight of the implementation of the Debt Collection Improvement Act: Hearing before the Subcommittee on Government Management, Information, and Technology of the Committee on Government Reform, House of Representatives, One Hundred Sixth Congress, second session, June 8, 2000. Washington: U.S. G.P.O., 2001.

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38

United States. Congress. House. Committee on Government Reform and Oversight. Subcommittee on Government Management, Information, and Technology. H.R. 2234, the Debt Collection Improvement Act of 1995: Hearing before the Subcommittee on Government Management, Information, and Technology, Committee on Government Reform and Oversight, House of Representatives, One Hundred Fourth Congress, first session, on H.R. 2234 ... September 8, 1995. Washington: U.S. G.P.O., 1997.

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39

Audit, New York (State) Dept of Audit and Control Division of Management. Department of Health: Payroll practices in two New York City offices need improvement. [Albany, N.Y: The Division, 1992.

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40

United, States Congress House Committee on Government Reform Subcommittee on Government Efficiency Financial Management and Intergovernmental Relations. The Debt Collection Improvement Act of 1996: How well is it working? : hearing before the Subcommittee on Government Efficiency, Financial Management and Intergovernmental Relations of the Committee on Government Reform, House of Representatives, One Hundred Seventh Congress, first session, December 5, 2001. Washington: U.S. G.P.O., 2002.

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41

United States. Congress. House. Committee on Government Reform. Subcommittee on Government Efficiency, Financial Management and Intergovernmental Relations. The Debt Collection Improvement Act of 1996: How well is it working? : hearing before the Subcommittee on Government Efficiency, Financial Management and Intergovernmental Relations of the Committee on Government Reform, House of Representatives, One Hundred Seventh Congress, first session, October 10, 2001. Washington: U.S. G.P.O., 2002.

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42

Public Housing Asset Management Improvement Act of 2007: Report (to accompany H.R. 3521) (including cost estimate of the Congressional Budget Office). [Washington, D.C: U.S. G.P.O., 2008.

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43

Compliance with the Federal Financial Management Improvement Act of 1996: Agencies continue to struggle : hearing before the Subcommittee on Government Management, Information, and Technology of the Committee on Government Reform, House of Representatives, One Hundred Sixth Congress, second session, June 6, 2000. Washington: U.S. G.O.P., 2001.

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44

United States. Congress. House. Committee on Government Reform. Subcommittee on Government Efficiency, Financial Management and Intergovernmental Relations. Federal Financial Management Improvement Act of 1996: Hearing before the Subcommittee on Government Efficiency, Financial Management and Intergovernmental Relations of the Committee on Government Reform, House of Representatives, One Hundred Seventh Congress, second session, June 6, 2002. Washington: U.S. G.P.O., 2003.

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45

Office, General Accounting. Foreign military sales: Redirection of accounting improvement efforts is appropriate : report to the chairman, Legislation and National Security Subcommittee, Committee on Government Operations, House of Representatives. Washington, D.C: The Office, 1988.

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46

Office, General Accounting. Foreign military sales: Air Force controls over the FMS program need improvement : report to the Secretary of Defense. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 2000.

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47

Affairs, United States Congress Senate Committee on Governmental. Federal Financial Management Improvement Act of 1996: Report of the Committee on Governmental Affairs, United States Senate, to accompany S. 1130, to provide for the establishment of uniform accounting systems, standards, and reporting systems in the federal government, and for other purposes. Washington: U.S. G.P.O., 1996.

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48

United States. Congress. Senate. Committee on Governmental Affairs. Federal Financial Management Improvement Act of 1996: Report of the Committee on Governmental Affairs, United States Senate, to accompany S. 1130, to provide for the establishment of uniform accounting systems, standards, and reporting systems in the federal government, and for other purposes. Washington: U.S. G.P.O., 1996.

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49

United States. Congress. Senate. Committee on Governmental Affairs. Federal Financial Management Improvement Act of 1996: Report of the Committee on Governmental Affairs, United States Senate, to accompany S. 1130, to provide for the establishment of uniform accounting systems, standards, and reporting systems in the federal government, and for other purposes. Washington: U.S. G.P.O., 1996.

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50

Office, General Accounting. Financial audit: Guaranteed Student Loan Program's internal controls and structure need improvement : report to the Congress. Washington, D.C: The Office, 1993.

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