Title: Accrual accounting reform: only for business (parts of) governments
Authors: Christiaens, Johan ×
Rommel, Jan #
Issue Date: Feb-2008
Series Title: Financial accountability and management in governments, public services and charities vol:24 issue:1 pages:59-75
Abstract: Based on governmental accounting experiences and on the rising criticism of accrual accounting, this paper proposes that accrual accounting in governments will only succeed in businesslike (parts of) governments in the coming years. This proposition leans on the inappropriate transfer of the accrual accounting framework from the profit sector, the underestimation of difficulties considering accrual budgeting and the lack of attention to the political dimension. This paper points out that the advocates of accrual accounting have neglected some important considerations.
ISSN: 0267-4424
VABB publication type: VABB-1
Publication status: published
KU Leuven publication type: IT
Appears in Collections:Public Governance Institute
× corresponding author
# (joint) last author

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