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Development in Practice
Article: Finance: friend or foe?
John Cammack

Financial accountability is as important in development agencies as in other organisations, although providing expenses statements, keeping accurate accounts, and setting and monitoring budgets are often seen by development workers as excessively bureaucratic tasks. The author argues that a small amount of training in simple, workable accounting procedures can enable people to obtain useful data from their accounts, and help with planning future expenditure.

For more details/to read online (at page 79):

in Vol. 7, Number 1 - 1997

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