ACCRUAL ACCOUNTING REFORMS: ONLY FOR BUSINESSLIKE (PARTS OF) GOVERNMENTS

Johan R. Christiaens · Jan Rommel

228 citations0/0 files storedFinancial Accountability and Management

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Accounting Theory and Financial Reporting Economic and Fiscal Studies Economic Growth and Fiscal Policies

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.

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References

1991A PUBLIC MANAGEMENT FOR ALL SEASONS?1995The “new public management” in the 1980s: Variations on a theme 1998Application of Accrual Accounting in the Australian Public Sector – Rhetoric or Reality 1992Changes in the Public Sector: A Review of Recent “Alternative” Accounting Research 1999Accounting and the New Public Management: Instruments of Substantive Efficiency or a Rationalising Modernity?1992Elements of a Theoretical Framework for Public Sector Accounting 2003The Performing State

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