The move to Accrual Based Accounting: the challenges facing central governments

Frédéric M. Marty · Sylvie Trosa · Arnaud Voisin

14 citations0/0 files storedInternational Review of Administrative Sciences

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Public Policy and Administration Research Accounting Theory and Financial Reporting Economic Growth and Fiscal Policies

Abstract

France’s decision to move to Accrual Based Accounting, triggered by the application of the Organic Law to the Finance Laws, has a tangible impact on political decision-making mechanisms. By adopting accounting and financial information standards derived from the private sector, it has the effect of reinforcing the economic rationality of public decisions. It makes it possible, in particular, to draw comparisons between public and private costs, comparisons that are necessary to set up any possible contract-based links with private suppliers. The move towards Accrual Based Accounting sets out to improve the information provided to the public operators. It also tends to limit the possibilities of arbitrations that are unfavourable to long-term investments and the maintenance of public assets. It gives parliaments, control bodies and citizens an appreciation of the policies being carried out, thus reinforcing the demands for the transparency of public accounts and the accountability of their managers. However, there is no getting away from the fact that it is a complex and costly reform, whose implementation requires a favourable political context and an appropriate implementation strategy.

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References

1977Rules Rather than Discretion: The Inconsistency of Optimal Plans 1995The “new public management” in the 1980s: Variations on a theme 1998Application of Accrual Accounting in the Australian Public Sector – Rhetoric or Reality 1999Debating Developments in New Public Financial Management: The Limits of Global Theorising and Some New Ways Forward 2000Accounting for public heritage facilities – assets or liabilities of the government?2007Is the Move to Accrual Based Accounting a Real Priority for Public Sector Accounting

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